Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity

This article presents a first step toward consideration of how tax preferences may affect the progressivity of the Canadian federal personal income tax system at the top end. The authors consider 60 tax expenditures listed by the Department of Finance and use tax filer data to attribute the...