Auld, Douglas A. L.; Wilton, David A. - In: Canadian Journal of Economics 21 (1988) 2, pp. 279-84
This paper provides econometric evidence, based on 2,215 wage contracts signe d during the 1967-75 period, on the extent to which the tax increases attributable to the progressivity of the Canadian income tax system were forward shifted into higher wage settlements. Based on a wage de...
