Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution
Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 2, 2019, pp. 349-361
14 Pages Posted: 24 Jun 2019
Date Written: June 12, 2019
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.
Keywords: tax rates, tax revenues, redistribution, equality
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