Template-Type: ReDIF-Article 1.0
Title: How Progressive Is the Canadian Personal Income Tax? A Buffett Curve Analysis
Author-Name: Kevin Milligan
Abstract: This article addresses the burden of tax revenue in Canada with particular attention to income taxes at the top of the income distribution. Theory, methodology, and measurement are central to the discussion. I find that the Canadian personal income tax is progressive and satisfies the Buffett rule comparing the top of the income distribution with the middle. In the bottom half of the distribution, issues of measurement are pivotal to characterizing the tax burden. At the top of the distribution, incidence assumptions based on different theories of capital mobility are paramount and have a large impact on measured progressivity.
Classification-JEL: 
Keywords: Canada, income tax, redistribution, tax incidence, taxation, business taxation
Journal: Canadian Public Policy
Pages: 211-224
Volume: 48
Issue: 2
Year: 2022
Month: June
Paper-Handle: 
Publication-Status: Published
File-URL: http://dx.doi.org/10.3138/cpp.2021-087
File-Format: text/html
File-Restriction: access restricted to subscribers
Handle: RePEc:cpp:issued:v:48:y:2022:i:2:p:211-224