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1. The Economic Costs of Increased Marginal Tax Rates in Canada

   Economists often focus on marginal tax rates (the extra tax an individual (or firm) will owe to the government for engaging in a little more of the taxed activity) as particularly important for altering economic behaviour. The marginal tax rate is ...

2. Tax Payers and Tax Takers

   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 ...