Tax payers and tax takers [electronic resource] : is the trend of tax progressivity in the US emerging in Canada? / by Jason Clemens, Niels Veldhuis, and Robert P. Murphy.
The traditional definition of tax progressivity is being rewritten and this change could have serious ramifications for democratic decision-making. Up to now, tax progressivity has meant that, as an individual or household earned more income, they not only paid more in taxes but also paid a proportionately higher share of their income in taxes. The concept of tax progressivity is being fundamentally altered so that, rather than a progressively increasing tax burden, there is a fairly large and growing group of people who do not contribute to taxes in any meaningful way and another group of people, fairly small, that carry the overwhelming burden of taxes.
Record details
- Physical Description: 1 electronic text (viii, 54 p.) : col. ill., digital file.
- Publisher: [Vancouver, B.C.] : Fraser Institute, c2013
Content descriptions
General Note: | "March 2013". CatMonthString:january.23 Issued as part of the desLibris documents collection. Multi-User. |
Bibliography, etc. Note: | Includes bibliographical references. |
Formatted Contents Note: | Executive summary -- Introduction -- 1. New tax progressivity - the American experience -- 2. Where Canada stands today - warnings for the future. |
Type of Computer File or Data Note: | Text (HTML), electronic book. |
System Details Note: | Mode of access: Internet. |
Terms Governing Use and Reproduction Note: | Access requires VIU IP addresses and is restricted to VIU students, faculty and staff. Access restricted by subscription. |
Issuing Body Note: | Made available online by Canada Commons. |
Source of Description Note: | Title from cover. |
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Genre: | Electronic books. |