AVERAGE TAX RATES IN THE CANADIAN PERSONAL INCOME TAX

被引：2
|
作者：
Milligan, Kevin [1 ]
机构：
[1] Univ British Columbia, Vancouver Sch Econ, Vancouver, BC, Canada
来源：
NATIONAL TAX JOURNAL | 2021年 / 74卷 / 02期
关键词：
income taxes; tax progressiyity; Canada; INEQUALITY;
D O I：
10.1086/714386
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper addresses the distribution of the personal income tax burden in Canada through an empirical analysis of the years 1988-2018, with particular attention to changes within the top 1 percent of tax filers compared with the middle range. The Canadian personal tax system is progressive and satisfies the "Buffett Rule" comparing the average tax rates at the top and the middle, but the US system is more progressive within the top 1 percent. Sensitivity of the results to capital gains income reinforces the relevance of incidence assumptions and consideration of the mechanics and pass-through of personal-corporate tax integration.
引用
收藏
页码：513 / 527
页数：15
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