Burbidge, John B.; Collins, Kirk A.; Davies, James B.; … - In: Canadian Journal of Economics 45 (2012) 1, pp. 189-219
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...