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...

A great deal of attention has been given recently to trends in income inequality, especially to observations that the most dramatic changes have been occurring among the top 1 percent. The key source of data in Canada for these results is individuals' income tax returns. This study extends these...

Analysis reveals that, from 1974 to 1995, a large portion of Canadian families had absolutely higher purchasing power than their U.S. counterparts; in both countries, individual earnings polarization fell over the past decade. Ce qui est simple est toujours faux, ce qui ne l'est pas est...