Taxation and Income

Implementing a Basic Income Guarantee in Canada: Prospects and Problems
Robin Boadway, Queen's University and Kourtney Koebel, University of Toronto, November 14, 2018
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Abstract:
We outline the case for a basic income guarantee and characterize the alternative forms it could take. We argue that implementing such a program in the Canadian federation should involve collaboration between federal and provincial governments, ...

PROMOTING TAX FAIRNESS IN NEWFOUNDLAND AND LABRADOR THROUGH THE PERSONAL INCOME TAX SYSTEM 
Wade Locke, Doug May, Noel Roy, Michael Sullivan and Craig Wiseman, June 2015
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Executive Summary:
...This paper, utilizing various technical indices, analyzed both progressivity and fairness for the Newfoundland and Labrador personal income tax system. In particular, tax fairness was evaluated in terms of both horizontal and vertical equity. The conclusion from this analysis is that both taxes and transfers have made the Newfoundland and Labrador system more progressive. In terms of reducing income inequality associated with market incomes, government, transfers seemed to play a greater role than taxes. The analysis presented in this report demonstrated that the incidence of low income has diminished over time, but it still exists for many individuals and families. Consequently, it remains a concern. Moreover, ...

If you any questions, please contact Wade Locke, Department of Economics, Memorial University, 864-8104, wlocke@mun.ca

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