Effective tax and subsidy rates (ETRs and ESRs) on human capital investment via postsecondary 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...

We study the dispersion of wages of full-year workers over two decades controlling for both education and experience. Applying non-parametric statistical methods we find statistically significant and large increases in inequality for males with low levels of education and experience coexist with...