Eroding Tax Fairness in Canada


Canadian Centre for Policy Alternatives: Growing Gap

Eroding Tax Fairness in Canada: Tax Incidence in Canada, 1990 to 2005 written by Marc Lee and published by the Centre for Policy Alternatives is the first major study of tax incidence in Canada in well over a decade. This study  is unique among recent analyses of taxes in that it includes all sources of income (broad income, including inheritances, employer-provided benefits and capital gains) and all taxes (including property and corporate taxes). It examines the many changes to Canada's provincial and federal tax system over this 15-year period and shows that Canada's tax system was far more fair in 1990 than it is today. 



Eroding Tax Fairness

Date published: 

November, 2007

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