How Progressive Is the Canadian Personal Income Tax? A Buffett Curve Analysis

Kevin Milligan

Canadian Public Policy, 2022, vol. 48, issue 2, 211-224

Abstract: This article addresses the burden of tax revenue in Canada with particular attention to income taxes at the top of the income distribution. Theory, methodology, and measurement are central to the discussion. I find that the Canadian personal income tax is progressive and satisfies the Buffett rule comparing the top of the income distribution with the middle. In the bottom half of the distribution, issues of measurement are pivotal to characterizing the tax burden. At the top of the distribution, incidence assumptions based on different theories of capital mobility are paramount and have a large impact on measured progressivity.

Keywords: Canada; income tax; redistribution; tax incidence; taxation; business taxation (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://dx.doi.org/10.3138/cpp.2021-087 (text/html)
access restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpp:issued:v:48:y:2022:i:2:p:211-224

Ordering information: This journal article can be ordered from
https://www.utpjournals.com/loi/cpp/

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.
Bibliographic data for series maintained by Iver Chong ( this e-mail address is bad, please contact ).