Publication in refereed journal
香港中文大学研究人员 ( 现职)
| 张俊森教授 (经济学系) |
全文
| 数位物件识别号 (DOI) http://dx.doi.org/10.2307/136223 |
引用次数
Web of Sciencehttp://aims.cuhk.edu.hk/converis/portal/Publication/5WOS source URL
其它资讯
摘要Average marginal tax rates (AMTRs), and the dispersion of marginal tax rates across income groups, for Canada over 1947-91 are reported. Federal AMTRs fluctuated with little trend from 1947 to the mid-1960s, rose to the mid 1970s, fell, and then rose from the early 1980s through to 1991. Federal plus provincial AMTRs trended upward after 1949, increasing fastest from the mid-1960s to the mid-1970s. Relative dispersion of MTRs shows a strong downward trend over the sample period. This compression has been due partly to a decline in top MTRs, but the main influence has been the steady increase in the portion of the population, and of income, subject to tax. The AMTR time series is quite volatile. Difference stationarity is not rejected.
着者Davies JB, Zhang JS
期刊名称Canadian Journal of Economics / Revue Canadienne d'économique
出版年份1996
月份11
日期1
卷号29
期次4
出版社UNIV TORONTO PRESS INC
页次9http://aims.cuhk.edu.hk/converis/portal/Publication/59 - 97http://aims.cuhk.edu.hk/converis/portal/Publication/5
国际标準期刊号0008-408http://aims.cuhk.edu.hk/converis/portal/Publication/5
电子国际标準期刊号1http://aims.cuhk.edu.hk/converis/portal/Publication/540-http://aims.cuhk.edu.hk/converis/portal/Publication/5982
语言英式英语
Web of Science 学科类别Business & Economics; Economics; ECONOMICS
