Are Canadian provincial tax systems becoming more regressive? if so, in what respects and why? Rodney Haddow
By: Haddow, Rodney
.
Material type: 
ArticlePublisher: 2018Subject(s): TRIBUTOS REGIONALES | REGRESIVIDAD DEL IMPUESTO | CANADAOnline resources: Click here to access online
In:
Canadian Public Policy v. XLIV, n. 1, March/Mars 2018, p. 25-40Summary: There is an extensive literature on the evolution of tax progressivity and the forces shaping it in Organisation for Economic Co-operation and Development nations, but not in Canada. This article addresses these topics for the provinces since 1980. Provincial taxes have become more regressive, but unevenly across tax types and over time. Moreover, among the many commonly cited influences on tax incidence, only interprovincial trade has a strong and broad negative association with tax progressivity. Domestic trade's impact also varies considerably over time and often is the inverse of that discussed in the literature, with receding trade levels associated with rising progressivity. Many domestic influences on incidence are stronger than most transboundary ones.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1398/2018/1-1 (Browse shelf) | Available | OP 1398/2018/1-1 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 1398/2017/4-2 Does Quebec have the right gasoline tax ? : | OP 1398/2017/Suplement II Transnational corporations and global economic integration | OP 1398/2018/1 Canadian Public Policy | OP 1398/2018/1-1 Are Canadian provincial tax systems becoming more regressive? | OP 1398/2018/2 Canadian Public Policy | OP 1398/2018/2-1 Carbon tax and the pump in British Columbia and Quebec | OP 1398/2018/3 Canadian Public Policy |
Disponible en formato electrónico a través de la Biblioteca del IEF.
Resumen.
There is an extensive literature on the evolution of tax progressivity and the forces shaping it in Organisation for Economic Co-operation and Development nations, but not in Canada. This article addresses these topics for the provinces since 1980. Provincial taxes have become more regressive, but unevenly across tax types and over time. Moreover, among the many commonly cited influences on tax incidence, only interprovincial trade has a strong and broad negative association with tax progressivity. Domestic trade's impact also varies considerably over time and often is the inverse of that discussed in the literature, with receding trade levels associated with rising progressivity. Many domestic influences on incidence are stronger than most transboundary ones.
Click on an image to view it in the image viewer
There are no comments for this item.