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

See all articles by Michael Smart

Michael Smart

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

Date Written: June 12, 2019

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.

Keywords: tax rates, tax revenues, redistribution, equality

Suggested Citation

Smart, Michael, Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution (June 12, 2019). Canadian Tax Journal/Revue fiscale canadienne, Vol. 67, No. 2, 2019, pp. 349-361, Available at SSRN: https://ssrn.com/abstract=3403229

Michael Smart (Contact Author)

University of Toronto - Department of Economics ( email )

150 St. George Street
Institute for Policy Analysis
Toronto, Ontario M5S 3G7
Canada
416-978-5119 (Phone)
416-978-6713 (Fax)

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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