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...

A guaranteed income supplement (GIS) recipient will have at least 50 percent of any registered retirement savings plan (RRSP) income clawed back on the margin. Resulting RRSP effective rates of return during retirement can often be low or even negative relative to the alternative of cashing out...

This paper presents new homogeneous series on top shares of income from 1920 to 2000 in Canada using personal income tax return data. Top income shares display a U-shaped pattern over the century, with a precipitous drop during World War II, followed by a slower decline until 1970. Since the...