FLAT TAXES AND INEQUALITY IN CANADA

James Davies, Michael Hoy and Tracy Lynch

A chapter in Fiscal Policy, Inequality and Welfare, 2003, pp 125-146 from Emerald Group Publishing Limited

Abstract: The distributional impacts of replacing an income tax that has graduated marginal rates by a flat tax are complex. Typically the flat tax rate will be less than the top marginal rate under the pre-existing tax, leading to gains for the wealthiest. On the other hand, real-world proposals generally combine this with increases in personal exemptions that benefit some of the lowest income taxpayers. The result is that flat tax proposals usually redistribute from the middle to the extremes.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:eme:reinzz:s1049-2585(03)10006-3

DOI: 10.1016/S1049-2585(03)10006-3

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