000			01670nab a2200253 c 4500
999			_c138177 _d138177
003			ES-MaIEF
005			20221215150839.0
007			t|
008			180530s2018 cn ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966167 _aHaddow, Rodney
245		0	_aAre Canadian provincial tax systems becoming more regressive? _bif so, in what respects and why? _c Rodney Haddow
260			_c2018
500			_aDisponible en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThere 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.
650		4	_948625 _aTRIBUTOS REGIONALES
650		4	_953198 _aREGRESIVIDAD DEL IMPUESTO
650		4	_933508 _aCANADA
773	0		_9156198 _oOP 1398/2018/1 _tCanadian Public Policy _w(IEF)34922 _x 0317-0861 _g v. XLIV, n. 1, March/Mars 2018, p. 25-40
856			_uhttps://www.utpjournals.press/doi/pdf/10.3138/cpp.2017-019
942			_cART