Taxation and Inequality in Canada and the United States: Two Stories or One?

28 Pages Posted: 30 Aug 2015

See all articles by Richard M. Bird

Richard M. Bird

University of Toronto - Joseph L. Rotman School of Management; Georgia State University - Andrew Young School of Public Policy

Eric M. Zolt

University of California, Los Angeles (UCLA) - School of Law

Date Written: August 28, 2015

Abstract

Canada and the United States have both experienced a substantial increase in income inequality over the last several decades. In this article, we examine the complex interaction of income inequality with tax and transfer systems in Canada and the United States. We begin by comparing the data on taxation and expenditure to understand the similarities and differences between the two countries. We then consider how changes to tax and transfer policies have affected the levels of inequality in both countries. The article concludes by offering some policy recommendations that each country may consider to address the increasing levels of inequality.

Keywords: income inequality, taxation, tax systems in Canada and the U.S., tax policies

Suggested Citation

Bird, Richard Miller and Zolt, Eric M., Taxation and Inequality in Canada and the United States: Two Stories or One? (August 28, 2015). 52 Osgoode Hall Law Journal 401 (2015), UCLA School of Law, Law-Econ Research Paper No. 15-15, Rotman School of Management Working Paper No. 2652902, Available at SSRN: https://ssrn.com/abstract=2652902

Richard Miller Bird

University of Toronto - Joseph L. Rotman School of Management ( email )

105 St. George Street
Toronto, Ontario M5S 3E6 M5S1S4
Canada
905-274-8841 (Phone)

Georgia State University - Andrew Young School of Public Policy

International Studies Program
Atlanta, GA 30303-3083
United States

HOME PAGE: http://www.aysps.gsu.edu

Eric M. Zolt (Contact Author)

University of California, Los Angeles (UCLA) - School of Law ( email )

385 Charles E. Young Dr. East
Room 1242
Los Angeles, CA 90095-1476
United States

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