{"id":1385,"date":"2019-06-01T19:38:00","date_gmt":"2019-06-01T19:38:00","guid":{"rendered":"https:\/\/financesofthenation.ca\/staging\/6309\/?p=1385"},"modified":"2020-07-07T15:15:36","modified_gmt":"2020-07-07T15:15:36","slug":"fotn-papers-morgan-survey-provincial-territorial-accounts-1718-copy-copy-copy","status":"publish","type":"post","link":"https:\/\/financesofthenation.ca\/staging\/6309\/2019\/06\/01\/fotn-papers-morgan-survey-provincial-territorial-accounts-1718-copy-copy-copy\/","title":{"rendered":"Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution"},"content":{"rendered":"
Michael Smart, Canadian Tax Journal (2019; 67(2))<\/div>\n\n\n\n\n
\"\"<\/td>\nDataset<\/a><\/td>\n<\/tr>\n
\"\"<\/td>\nDownload Paper<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Paper Citation<\/strong><\/p>\n

Smart, Michael (2019), “Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution\u201d, Canadian Tax Journal Vol. 67(2), 349-61.<\/p>\n

Paper Abstract<\/strong><\/p>\n

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The \u201cFinances of the Nation\u201d feature presents annual surveys of provincial and territorial budgets and data-driven analyses of taxation and public expenditures in Canada. This series is a successor to the annual monograph titled Finances of the Nation (and, previously, The National Finances), published from 1954 to 2013 by the Canadian Tax Foundation.
\nThe key data sets prepared for the Finances of the Nation project are available for download at https:\/\/financesofthenation.ca\/staging\/6309.
\nIn this article, Michael Smart presents evidence on the evolution of top tax rates and tax progressivity since 1982. While top tax rates have recently increased substantially, the impact of these changes on redistribution through the tax system has been rather small to date. Smart suggests some possible explanations for this finding.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"

Michael Smart, Canadian Tax Journal (2019; 67(2)) Dataset Download Paper Paper Citation Smart, Michael (2019), “Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution\u201d, Canadian Tax Journal Vol. 67(2), 349-61. Paper Abstract The \u201cFinances of the Nation\u201d feature presents annual surveys of provincial and territorial budgets and data-driven analyses of taxation and public […]<\/p>\n","protected":false},"author":1,"featured_media":1495,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[26],"tags":[142,141],"class_list":["post-1385","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","tag-inequality","tag-personal-tax"],"yoast_head":"\nTaxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution - Finances of the Nation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/financesofthenation.ca\/staging\/6309\/2019\/06\/01\/fotn-papers-morgan-survey-provincial-territorial-accounts-1718-copy-copy-copy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution - Finances of the Nation\" \/>\n<meta property=\"og:description\" content=\"Michael Smart, Canadian Tax Journal (2019; 67(2)) Dataset Download Paper Paper Citation Smart, Michael (2019), “Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution\u201d, Canadian Tax Journal Vol. 67(2), 349-61. 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Smart, Canadian Tax Journal (2019; 67(2)) Dataset Download Paper Paper Citation Smart, Michael (2019), “Taxation of Top Incomes in Canada\u2014Recent Developments in Rates and Redistribution\u201d, Canadian Tax Journal Vol. 67(2), 349-61. Paper Abstract The \u201cFinances of the Nation\u201d feature presents annual surveys of provincial and territorial budgets and data-driven analyses of taxation and public…","coauthors":[],"tax_additional":{"categories":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Articles<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Articles<\/span>"]},"tags":{"linked":["<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Inequality<\/a>","<a href=\"https:\/\/financesofthenation.ca\/staging\/6309\/category\/articles\/\" class=\"advgb-post-tax-term\">Personal Tax<\/a>"],"unlinked":["<span class=\"advgb-post-tax-term\">Inequality<\/span>","<span class=\"advgb-post-tax-term\">Personal Tax<\/span>"]}},"comment_count":"0","relative_dates":{"created":"Posted 7 years ago","modified":"Updated 6 years ago"},"absolute_dates":{"created":"Posted on June 1, 2019","modified":"Updated on July 7, 2020"},"absolute_dates_time":{"created":"Posted on June 1, 2019 7:38 pm","modified":"Updated on July 7, 2020 3:15 pm"},"featured_img_caption":"","series_order":"","_links":{"self":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/1385","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/comments?post=1385"}],"version-history":[{"count":3,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/1385\/revisions"}],"predecessor-version":[{"id":1835,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/posts\/1385\/revisions\/1835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media\/1495"}],"wp:attachment":[{"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/media?parent=1385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/categories?post=1385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/financesofthenation.ca\/staging\/6309\/wp-json\/wp\/v2\/tags?post=1385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}