Is the labor supply of individuals influenced by their perception of how their income taxes will reflow to them or be wasted in administrative expenditures? We examine this issue experimentally by comparing three different treatments of a real-effort game that vary in the degree of...

This dataset contains tax revenue collected by Canada. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

An analysis of Canadian corporate income tax revenues during the 1984-94 period shows a relative shifting of tax revenue shares between Canadian and foreign-controlled corporations, and a substantial change in the debt levels of foreign-controlled corporations, as well as Canadian-based...

This dataset contains tax revenue collected by Canada. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property,...

Governments transfer resources to low-income families both directly, with social assistance payments, and indirectly, through the tax system. In Canada, several important benefits aimed at low-income families are delivered through the tax system, but only to those who file tax returns....