Average Tax Rates in the Canadian Personal Income Tax

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2021-06-01 DOI:10.1086/714386

Kevin S. Milligan

引用次数: 1

Abstract

This paper addresses the distribution of the personal income tax burden in Canada through an empirical analysis of the years 1988–2018, with particular attention to changes within the top 1 percent of tax filers compared with the middle range. The Canadian personal tax system is progressive and satisfies the “Buffett Rule” comparing the average tax rates at the top and the middle, but the US system is more progressive within the top 1 percent. Sensitivity of the results to capital gains income reinforces the relevance of incidence assumptions and consideration of the mechanics and pass-through of personal-corporate tax integration.

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加拿大个人所得税的平均税率

本文通过对1988年至2018年的实证分析，探讨了加拿大个人所得税负担的分布，特别关注了与中等范围相比，前1%纳税者的变化。加拿大的个人税收制度是累进的，符合“巴菲特规则”（Buffett Rule），比较了最高和中等水平的平均税率，但美国的制度在最高1%以内更为累进。结果对资本利得收入的敏感性增强了关联性假设的相关性，并考虑了个人公司税整合的机制和传递。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.