Abstract

http://ssrn.com/abstract=2010364
 
 

References (35)



 


 



Effective Tax and Subsidy Rates on Human Capital in Canada (Taux Effectifs De Taxation Et De Subvention Sur Le Capital Humain AU Canada) 


John B. Burbidge


University of Waterloo - Department of Economics

Kirk A. Collins


University of Ottawa - Department of Economics

James B. Davies


University of Western Ontario - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute)

Lonnie Magee


McMaster University

February 2012

Canadian Journal of Economics/Revue canadienne d'économique, Vol. 45, Issue 1, pp. 189-219, 2012

Abstract:     
Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via post‐secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human capital. Effective subsidy rates also declined as public spending did not keep pace with rising tuition fees. The change on the tax side was strong enough to dominate the subsidy reduction according to our main results, but disaggregation shows that this result did not hold in all cases. Results are shown for College, Master's, and PhD programs, in addition to Bachelor's degrees. They are also broken down by gender, and are shown for the 25th and 75th percentiles as well as the median. Provincial detail and 1997 results are provided in the case of Bachelor's graduates.

(Les taux effectifs de taxation et de subvention sur l’investissement en capital humain via l’éducation post‐secondaire sont évalués pour les années 2000 et 2006. L’aplatissement de la structure d’imposition fédérale sur le revenu en 2001 a réduit substantiellement la désincitation fiscale à investir dans le capital humain. Les taux effectifs de subventions ont aussi déclinéà proportion que les dépenses publiques n’ont pas crû au rythme des frais de scolarité. Les changements côté impôts ont été assez importants pour dominer les impacts des réductions de subventions selon les résultats généraux, mais les résultats désagrégés montrent que cela ne tient pas dans tous les cas. On présente les résultats pour les collèges, les maîtrises et les doctorats en plus des baccalauréats. On ventile aussi les résultats selon le sexe, et on présente les résultats pour les 25e et 75e percentiles de gains ainsi que pour la médiane. On donne les résultats au niveau provincial en 1997 pour le cas des grades de premier cycle.)

Accepted Paper Series


Date posted: February 24, 2012  

Suggested Citation

Burbidge, John B. and Collins, Kirk A. and Davies, James B. and Magee, Lonnie, Effective Tax and Subsidy Rates on Human Capital in Canada (Taux Effectifs De Taxation Et De Subvention Sur Le Capital Humain AU Canada)  (February 2012). Canadian Journal of Economics/Revue canadienne d'économique, Vol. 45, Issue 1, pp. 189-219, 2012. Available at SSRN: http://ssrn.com/abstract=2010364 or http://dx.doi.org/10.1111/j.1540-5982.2011.01692.x

Contact Information

John B. Burbidge (Contact Author)
University of Waterloo - Department of Economics ( email )
Waterloo, Ontario N2L 3G1
Canada
Kirk A. Collins
University of Ottawa - Department of Economics ( email )
2292 Edwin Crescent
Ottawa, Ontario K1N 6N5 K2C 1H7
Canada
James Davies
University of Western Ontario - Department of Economics ( email )
1151 Richmond Street
Suite 2
London, Ontario N6A 5B8
Canada
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
Lonnie Magee
McMaster University ( email )
1280 Main Street West
Hamilton, Ontario L8S 4M4
Canada
Feedback to SSRN


Paper statistics
Abstract Views: 267
Downloads: 2
References:  35

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo8 in 0.312 seconds