The incidence of Payroll Taxes in Ontario and Quebec; Evidence from collective agreements for 1985-2007

Edison Roy César and Francois Vaillancourt

CIRANO Working Papers from CIRANO

Abstract: This study uses an original data set, combining information for all collective agreements covering more than 500 employees signed in Quebec or Ontario from 1985 to 2007 and information on payroll taxes and other variables, to measure the incidence of an increase in payroll tax. The results of this model show that that after one year, a one percentage point increase in the general payroll tax reduces wages growth by 1/2 of a percentage point in Quebec and 3/10 of a point in Ontario. Cette étude utilise une base de données originale regroupant les conventions collectives couvrant plus de 500 employés signées au Québec ou en Ontario de 1985 `à 2007 et des informations sur les taxes sur la masse salariale et d'autres variables, afin de mesurer l'effet d'une augmentation de taxe sur la masse salariale. Les résultats de ce modèle indiquent qu'après un an, une augmentation d'un point de pourcentage des taxes générales sur la masse salariale fait diminuer la croissance des salaires de 1/2 point de pourcentage au Québec et 3/10 de point de pourcentage en Ontario.

Keywords: Payroll taxes; incidence; collective agreements; wages; Taxe sur la masse salariale; incidence; conventions collectives; salaires (search for similar items in EconPapers)
JEL-codes: H22 H24 H32 J32 J38 (search for similar items in EconPapers)
Date: 2010-09-01
New Economics Papers: this item is included in nep-lab, nep-pbe and nep-pub
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:cir:cirwor:2010s-36

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