Did tax flattening affect RRSP contributions?

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Abstract:

In 1988 marginal personal income tax rates changed in Canada, for some individuals by reasonably substantial amounts. In this note a large sample of tax-filer data is examined and the conclusion is drawn that, when attention is paid to the possible confounding of marginal tax rate and non-linear income effects, there is no convincing evidence that the tax rate changes affected contributions to Registered Retirement Saving Plans (RRSPs).

Est-ce que l'aplatissement des taux d'imposition influence les contributions au REER? En 1988, les taux marginaux d'imposition du revenu personnel ont changé au Canada, et, pour certaines personnes, ces changements ont été substantiels. Cette note examine un grand échantillon de rapports d'impôts et en arrive à la conclusion que, quand on prend en compte le mélange possible des effets du taux marginal d'imposition et des effets de revenu non-linéaires, il n'y a pas de résultats qui montrent de façon probante que les changements dans les taux d'imposition ont influencé les contributions au REER.

Document Type: Original Article

DOI: http://dx.doi.org/10.1111/0008-4085.00065

Affiliations: Department of Economics, McMaster University

Publication date: February 1, 2001

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