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Thinking outside the brackets : an alternative to the personal income tax brackets

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Frenette, Jean-François (2008). Thinking outside the brackets : an alternative to the personal income tax brackets Working Paper. Institut national de la recherche scientifique, Montréal.

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Résumé

The progressiveness of the current federal personal income tax structure in Canada is based on a series of marginal tax rates and income brackets combined with a “basic personal amount”. This standard model has been used uninterruptedly since its origins in the early 20th century; only the marginal tax rates and income brackets have been altered over time. With the advent of new federal government e-Services such as NETFILE, the need for “tax brackets” in calculating personal income tax payable could be rendered obsolete. The aim of this paper is to explore two models for calculating federal personal income tax payable in Canada using a simple quadratic or logarithmic function to define marginal and average tax rates as alternatives to the current “tax brackets” system.

Type de document: Monographie (Working Paper)
Mots-clés libres: impôt sur le revenu des particuliers; tranches d’impôt; quadratique; logarithmique; fonctions; Canada; personal income tax; tax brackets; quadratic; logarithmic, functions
Centre: Centre Urbanisation Culture Société
Date de dépôt: 12 nov. 2020 20:07
Dernière modification: 12 nov. 2020 20:07
URI: http://espace.inrs.ca/id/eprint/9305

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