国家财政:加拿大最高收入者的税收-税率和再分配的最新发展

Tax eJournal Pub Date : 2019-06-12 DOI:10.32721/CTJ.2019.67.2.FON

M. Smart

{"title":"国家财政:加拿大最高收入者的税收-税率和再分配的最新发展","authors":"M. Smart","doi":"10.32721/CTJ.2019.67.2.FON","DOIUrl":null,"url":null,"abstract":"In this article, Michael Smart presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. Smart suggests some possible explanations for this finding.","PeriodicalId":22313,"journal":{"name":"Tax eJournal","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution\",\"authors\":\"M. Smart\",\"doi\":\"10.32721/CTJ.2019.67.2.FON\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, Michael Smart presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. Smart suggests some possible explanations for this finding.\",\"PeriodicalId\":22313,\"journal\":{\"name\":\"Tax eJournal\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/CTJ.2019.67.2.FON\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/CTJ.2019.67.2.FON","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

在这篇文章中，迈克尔·斯玛特提出了自1982年以来最高税率和税收累进率演变的证据。虽然最高税率最近大幅提高，但这些变化对通过税收系统进行再分配的影响迄今为止相当小。Smart对这一发现提出了一些可能的解释。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution

In this article, Michael Smart presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. Smart suggests some possible explanations for this finding.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Tax eJournal

自引率

0.00%

发文量