Considerations for the Tax Mix

Bob Hamilton, Chun-Yan Kuo and Satya Poddar
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Bob Hamilton: Department of Finance, Canada
Chun-Yan Kuo: Department of Finance, Canada
Satya Poddar: Clarkson Gordon, Canada

No 1988-07, Development Discussion Papers from JDI Executive Programs

Abstract: The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of excise and other taxes in Canada than other OECD countries. The second is Canada social security tax share well below the OECD average.

Keywords: tax mix; consumption tax; income tax; social security tax; capital mobility; OECD (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Pages: 27 pages
Date: 1988-06
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Persistent link: https://EconPapers.repec.org/RePEc:qed:dpaper:177

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