{"title":"国家财政:加拿大最高收入者的税收-税率和再分配的最新发展","authors":"M. Smart","doi":"10.32721/CTJ.2019.67.2.FON","DOIUrl":null,"url":null,"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.","PeriodicalId":22313,"journal":{"name":"Tax eJournal","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution\",\"authors\":\"M. Smart\",\"doi\":\"10.32721/CTJ.2019.67.2.FON\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":22313,\"journal\":{\"name\":\"Tax eJournal\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Tax eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.32721/CTJ.2019.67.2.FON\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Tax eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.32721/CTJ.2019.67.2.FON","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Finances of the Nation: Taxation of Top Incomes in Canada — Recent Developments in Rates and Redistribution
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.
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