The Resource Taxation of top incomes in Canada - recent developments in rates and redistribution

Taxation of top incomes in Canada - recent developments in rates and redistribution

Label
Taxation of top incomes in Canada - recent developments in rates and redistribution
Title
Taxation of top incomes in Canada - recent developments in rates and redistribution
Creator
Subject
Language
eng
Summary
This article presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. The author suggests some possible explanations for this finding
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 67 (2019), no. 2 ; p. 349-361
http://library.link/vocab/creatorName
Smart, M
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • tax rate
  • brackets
  • progressive income tax
  • redistribution principle
  • high income earner
  • tax system
Label
Taxation of top incomes in Canada - recent developments in rates and redistribution
Instantiates
Publication
Label
Taxation of top incomes in Canada - recent developments in rates and redistribution
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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