Gillespie, Irwin W.; Vermaeten, Frank; Vermaeten, Arndt - Carleton University, Department of Economics - 1995
This paper measures the changes in total tax incidence in Canada for selected years from 1951 to 1988. It presents the first set of time-consistent estimates of the effect of all Canadian taxes on the distribution of income in Canada. The methodology builds up a comprehensive measure of broad...