Atkinson, Piketty, and Saez [2011] find a post-1979 surge in taxfiler top income shares in “English speaking countries” (surge countries) but not in “continental European countries and Japan” (no-surge countries). We find the puzzle that Comtrade import-to-GDP ratios and...

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...