The Canadian Income Taxation: Statistical Analysis and Parametric Estimates

Kurnaz, Musab; Yip, Terry

doi:10.2139/ssrn.3386443

Cited by 2 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In some states the level of "needs" could vary across people, while in others a common dollar amount was used. 6 In the analysis, we use measures of maximum payments to approximate variation across states in the level of the income or consumption floor. The statutory maximum monthly payment was $30 in most states ($470 in 2010 dollars), which was the federal matching cap, but ranged from $15 to $45, with eight states having no statutory maximum.…”

Section: Background On the Old Age Assistance Programmentioning

confidence: 99%

Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program

Fetter

Lockwood

2018

American Economic Review

View full text Add to dashboard Cite

Many government programs transfer resources to older people and implicitly or explicitly tax their labor. We shed new light on the labor supply and welfare effects of such programs by investigating the Old Age Assistance Program (OAA). Exploiting the large differences in OAA programs across states and Census data on the entire US population in 1940, we find that OAA reduced the labor force participation rate among men aged 65–74 by 8.5 percentage points, more than one-half of its 1930–1940 decline, but that OAA’s implicit taxation of earnings imposed only small welfare costs on recipients. (JEL H24, H55, H75, J14, J22)

show abstract

Section: Background On the Old Age Assistance Programmentioning

confidence: 99%

Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program

Fetter

Lockwood

2018

American Economic Review

View full text Add to dashboard Cite

show abstract

“…24 There are four main specifications for tax function in the literature (see Guner et al (2014)). Among those, the HSV specification is the best to provide fine estimates when the average taxes are negative (see Kurnaz and Yip (2019)). We also find that the model fits the data better when the taxes are in the HSV specification in the Online Appendix.…”

Section: Tax Specificationmentioning

confidence: 99%

Intergenerational Income Mobility and Income Taxation

Kurnaz

Soytas

2019

SSRN Journal

Self Cite

View full text Add to dashboard Cite

We study the impact of income taxation on intergenerational income correlation. We estimate a life cycle dynastic model and conduct counterfactual analysis to observe the effects of various tax regimes. Compared to a no tax environment, a flat tax regime reduces the correlation only by one percentage points. If the flat tax regime provides child benefits, the correlation additionally declines by four percentage points. Finally, if the taxes are progressive, the reduction, which is due to the increase in the fertility rate (quantity) and the decrease in the educational outcome of children (quality), is highly significant (seven percentage points).

show abstract

The Canadian Income Taxation: Statistical Analysis and Parametric Estimates

Cited by 2 publications

References 0 publications

Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program

Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program

Intergenerational Income Mobility and Income Taxation

Contact Info

Product

Resources

About