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Canada's Rising Personal Tax Rates and Falling Tax Competitiveness

Robert P. MurphyMilagros PalaciosJake Fuss

出版	Fraser Institute, 2019
ISBN	088975537X9780889755376
URL	http://books.google.com.hk/books?id=gRu3wwEACAAJ&hl=&source=gbs_api

註釋Among the changes for the 2016 tax year, the federal government added a new income tax bracket, raising the top tax rate from 29 to 33 percent on incomes over $200,000. [...] The lower of the two new tax brackets originally had a personal income tax rate of 13.80% with a threshold of $125,000 and the higher new tax bracket had a tax rate of 14.30% which was applied to incomes over $175,000. [...] The marginal rate at the $300,000 income level represents the top combined fraserinstitute.org Canada's Rising Personal Tax Rates and Falling Tax Competitiveness"/"11 marginal rate in every province except Alberta (see figure 1).13 This com- parison at different income levels allows for an assessment of the competi- tiveness of the various provincial income tax systems. [...] Since most of the in- creases in personal income tax rates since 2009 have been to the top rate, the focus of the discussion will be on the combined top rate.15 Table 4 shows all 10 top provincial personal income tax rates, the federal top tax rate, and the combined federal-provincial top rates for 2009 and 2018. [...] In most of the provinces, the increase in the combined top personal income tax rate was driven by changes at both the federal and provincial levels.