小企业税收与收入不平等:来自加拿大的观点

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2021-06-01 DOI:10.1086/714369

M. Smart

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引用次数: 3

摘要

加拿大税收制度的特点是对小企业征收极低的公司税，同时实行公司税和个人税一体化制度。虽然在原则上，该制度在确保公平和中立性的同时，为活跃的企业收入提供了较低的税率，但高收入专业人士避税的机会很大。本文讨论了最近的税收和监管变化在鼓励高收入专业人员注册公司方面的作用，以及使用税收数据衡量收入不平等的影响。

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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Small Business Taxation and Income Inequality: The View from Canada

The Canadian tax system features exceptionally low rates of corporate taxation for small businesses, together with a system of corporate-personal tax integration. While in principle the system delivers low tax rates on active business income while ensuring equity and neutrality, there are substantial opportunities for tax avoidance by high-income professionals. This paper discusses the role of recent tax and regulatory changes in encouraging incorporation by high-income professionals, as well as the implications for the measurement of income inequality using tax data.

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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.