English, Article, Journal or magazine article edition: Fiscal Redistribution in Canada, 1994-2000 Dagmar Dyck

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Bookmark: http://trove.nla.gov.au/version/145498
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Fiscal Redistribution in Canada, 1994-2000
Author
  • Dagmar Dyck
Physical Description
  • preprint
Notes
  • Fiscal redistribution across family income groups in Canada has not been studied since the experience of the 1980s. Fiscal policy has changed markedly since that time. Government finances have been consolidated, resulting in a turnaround in the Canadian fiscal position beginning in 1997. This paper attempts to determine how fiscal redistribution evolved during the fiscal consolidation period from 1994 to 2000. Similar to previous studies, this study is based on a full incidence framework and relies on a measure of a neutral benchmark against which various fiscal systems can be compared. Results suggest that fiscal redistribution remained progressive from 1994 to 2000, and even appears to have increased slightly in favour of lower income families over this period. Le degré de redistribution fiscale pour différents niveaux de revenu familial n'a pas été étudié depuis les années 1980s, malgré les changements notables apportés à la politique fiscale depuis cette époque. Les finances publiques ont été redressées, ce qui a mené à un revirement de la situation fiscale du Canada à partir de 1997. La présente étude tente de déterminer comment la redistribution fiscale a évolué au cours de la période de consolidation financière de 1994 à 2000. En conformité avec les études précédentes, la présente étude est basée sur un cadre d'analyse de pleine incidence et utilise un étalon neutre qui peut servir à comparer divers régimes fiscaux. Les résultats suggèrent que la redistribution fiscale est demeurée progressive de 1994 à 2000 et semble même avoir augmentée légèrement au bénéfice des familles à faible revenu.
  • RePEc:fca:wpfnca:2003-22
Language
  • English
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