 Who Paid the Taxes in Canada, 1951-1988?Arndt Vermaeten, W. Irwin Gillespie and Frank Vermaeten Canadian Public Policy, 1995, vol. 21, issue 3, 317-343 Abstract: This paper measures the changes in total tax incidence in Canada for selected years from 1951 to 1988. It presents the first set of time-consistent estimates of the effect of all Canadian taxes on the distribution of income in Canada. The methodology builds up a comprehensive measure of broad income, which includes the first inflation-adjusted measure of capital income in a tax incidence study. The key findings are that over 1951-88: (1) average tax rates for the poorest 10 percent and the richest 2 percent of Canadian families fell, whereas tax rates for most other families in the middle rose; (2) while in 1951 the tax incidence pattern was regressive over the low income range and highly progressive over the upper income range, it has evolved into one that resembles a flat rate tax system, with some progressivity over the lower income range and for the richest 2 percent of Canadian families. Date: 1995 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:cpp:issued:v:21:y:1995:i:3:p:317-343 Ordering information: This journal article can be ordered from Access Statistics for this article Canadian Public Policy is currently edited by Prof. Mike Veall More articles in Canadian Public Policy from University of Toronto Press University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8. |
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