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Considerations for the Tax Mix

Author

Listed:
  • BOB HAMILTON

    (Department of Finance, Canada)

  • CHUN-YAN KUO

    (Department of Finance, Canada)

  • SATYA PODDAR

    (Clarkson Gordon, Canada)

Abstract

The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of excise and other taxes in Canada than other OECD countries. The second is Canada social security tax share well below the OECD average.

Suggested Citation

  • Bob Hamilton & Chun-Yan Kuo & Satya Poddar, 1988. "Considerations for the Tax Mix," Development Discussion Papers 1988-07, JDI Executive Programs.
    • Handle: RePEc:qed:dpaper:177
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    File URL: https://cri-world.com/publications/qed_dp_177.pdf
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    More about this item

    Keywords

    tax mix; consumption tax; income tax; social security tax; capital mobility; OECD;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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