This paper examines the impacts of a wide range of tax provisions on the incentive to invest in human capital, and shows how these effects can be quantified using effective tax rates, or ETRs. For individuals with median earnings, ETRs on the human capital formed in first-degree university study...

The Gini coefficient is based on the sum of pairwise income differences, which can be decomposed into separate sums for individuals. Differences with poorer people represent an individual’s advantage, while those with richer people constitute deprivation. Weighting deprivation and advantage...

We examine the publications of authors affiliated with an economics research institution in Canada in (i) the Top-10 journals in economics according to journals' impact factors, and (ii) the 'Canadian Journal of Economics'. We consider all publications in the even years from 1980 to 2000....