Milligan 2017 Data | |
Download Paper |
Paper Citation
Milligan, Kevin (2017), “Data on Government Revenue in Canada: Sources and Trends”, Canadian Tax Journal Vol. 65(3), 693-709.
Paper Abstract
For almost 60 years, the Canadian Tax Foundation published an annual monograph, Finances of the Nation, and its predecessor, The National Finances. In a change of format, the 2014 Canadian Tax Journal introduced a new “Finances of the Nation” feature, which presents annual surveys of provincial and territorial budgets, and topical articles on taxation and
public expenditures in Canada. In this issue, Kevin Milligan examines sources of government revenue data in Canada, identifying differences in the methods used to compile the statistical record. He then analyzes the evolution of government revenues, as reflected in these data, over time, by type of revenue, and by level of government. The underlying data for the Finances of the Nation monographs and the articles in this journal will be published online in the near future.