This paper estimates the causal effect of income taxation on inter-provincial migration in Canada. We exploit a major tax decentralization reform between 1998-2001 that led to some provinces lowering their marginal and average tax rates more than others, particularly for top earners. Using a...

This paper estimates the causal effect of income taxation on inter-provincial migration in Canada. We exploit a major tax decentralization reform between 1998-2001 that led to some provinces lowering their marginal and average tax rates more than others, particularly for top earners. Using a...

Chapter 1: Introduction -- Chapter 2: Sociology of the professions and accounting -- Chapter 3: Examining the Accounting Profession - Development, Structures and Operations -- Chapter 4: Research Methodology: Understanding accounting history through critical and interpretative research --...