Comparing steady states of an overlapping-generations economy, Gary S. Becker and Nigel Tomes (1979) and James B. Davies (1986) have noted that redistributive taxation can be disequalizing. This paper solves for the full transition path of inequality after a redistributive tax increase. The...

This paper shows that the appropriate approach to calculating accrual equivalent marginal tax rates for nonaccrual taxes on personal financial investments is the relative-reduction-in-the-internal-rate-of-return approach, which equates the present values from the after-tax returns from an...

Average marginal tax rates (AMTRs), and the dispersion of marginal tax rates across income groups, for Canada over 1947-91 are reported. Federal AMTRs fluctuated with little trend from 1947 to the mid-1960s, rose to the mid-1970s, fell, and then rose from the early 1980s through to 1991. Federal...

Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via post-secondary education are estimated for Canada in the years 2000 and 2006. The flattening of the federal personal income tax structure in 2001 substantially reduced the tax disincentive for investment in human...

This paper analyzes optimal, time consistent taxation in a dynastic family model with human and physical capital and with a balanced government budget. When tax revenue is used for publicly provided consumption or lump-sum transfers, leisure would be higher than its social optimum. Pareto...

We examine the publications of authors affiliated with an economics research institution in Canada in (1) the Top-10 journals in economics according to journals' impact factors, and (2) the Canadian Journal of Economics. We consider all publications in the even years from 1980 to 2000. Canadian...

Self-employment has risen dramatically in Canada, accounting for a disproportionate share of job growth since the 1980s. Using hitherto unexploited information on labour force transitions from sixteen waves of the Survey of Consumer Finances between 1982 and 1998, we show that the changes in...

The labor market behavior of aboriginal Canadians has been little studied by economists. This paper establishes some basic empirical regularities concerning the wages of natives in Canada, applying techniques drawn from the earnings function literature to the Statistics Canada 1986 Census Public...

The wages and working conditions of about one in three Canadian workers are determined by collective bargaining. In this paper, current knowledge about the economic effects of collective bargaining is surveyed. Unions raise wages (by about 15 percent on average) and reduce wage dispersion for...

In two recent policy changes, the Canadian government acted to limit the eligibility of job quitters and those dismissed for cause for unemployment insurance (UI). The authors study the effects of these policy changes on separation behavior. They find no evidence that these policy changes...