Inflation, Indexation, and Capital Income: What's Left of the White Paper

Thomas J. Courchene and David C. Smith

Working Paper from Economics Department, Queen's University

Abstract: In June 1982, the Minister of Finance issued a White Paper proposing a major reform to the taxation of personal investment income. The two principal proposals were: a limited indexation of capital gains on equities and taxation only of the real gain; and the creation of indexed term deposits on which the lender pays tax only on the real interest. The Committee recommended the first (in modified form) and rejected the second. This paper takes a less negative position and draws on some published work by the Ontario Economic Council.

Pages: 30
Date: 1982
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Persistent link: https://EconPapers.repec.org/RePEc:qed:wpaper:504

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