from the loss of income that would occur if a plan was underfunded when the sponsoring firm terminates a plan. Most of …

morbidity, beyond the information that is contained in standard "observable" characteristics of individuals (including pre …-existing diagnosed medical conditions). Using a ten-year span of the Canadian National Population Health Survey, we find that SAH does … contribution (DC) pension arrangements. One consequence of this shift is an effective delay in the age at which workers commit to …

The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced … the "jointness" of the tax system: after the reform, secondary earners' effective "first dollar" marginal tax rates no … longer depended on the marginal tax rates of their spouses. In practice, the effective "first dollar" marginal tax rates …

's income by the same percentage. Such evidence may have relevance for predicting the redistributive effects of a potential …Between 1970 and 1986 all Canadian provinces introduced some version of a prescription drug subsidy for those age 65 or … over and since 1986, all the provinces have increased copayments or deductibles to some degree. Employing a first …

income. We consider potential sources of this heterogeneity, whether (some of) the unemployed face borrowing constraints, and … the implications of this heterogeneity for unemployment insurance. We show theoretically how the optimal benefit can …Job losers exhibit significant heterogeneity in wealth holdings and in the marginal propensity to consume transitory …

We examine retired Canadians’ subjective survey reports of satisfaction with finances,and with life, relative to the …

Canadian household prescription drug expenditures are studied using different years of the Statistics Canada Family … Expenditure Survey. Master files are used, expanding the number of available years and permitting provincial rather than regional … budget shares by low-income and high-income households before and after the introduction of provincial prescription drug …

The costs of involuntary job loss are of substantial research and policy interest. We consider the measurement of the … separation, we compare the consumption growth of households that experienced a permanent layoff to a control group of households … closer to the top of this range. …

larger end of the range of estimates reported in the literature. They also suggest that the share of household income … provided by the female partner is a significant determinant of her share of household consumption in most of the countries we …We estimate a collective household model with survey data on financial satisfaction from the European Community …

This paper employs cohort analysis to examine the relative importance of different factors in explaining changes in the … number of hours spent in direct patient care by Canadian general/ family practitioners (GP/FPs) over the period 1982 to 2002 …. Cohorts are defined by year of graduation from medical school. The results for male GP/FPs indicate that: there is little age …