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| 02136nam 2200313za 4500 |
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| 001 | 9.848175 |
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| 003 | CaOODSP |
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| 005 | 20221107153618 |
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| 007 | cr ||||||||||| |
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| 008 | 171201s2018 onc #os f000 0 eng d |
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| 020 | |a978-0-660-24088-6 |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aCS11-633/2018-12E-PDF |
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| 100 | 1 |aMessacar, Derek. |
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| 245 | 10|aBig tax data and economic analysis |h[electronic resource] : |beffects of personal income tax reassessments and delayed tax filing / |cby Derek Messacar. |
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| 260 | |a[Ottawa] : |bStatistics Canada, |c2018. |
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| 300 | |a35 p. |
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| 490 | 1 |aAnalytical studies : methods and references, |x2371-3429 ; |vno. 12 |
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| 500 | |aIssued also in French under title: Mégadonnées fiscales et analyse économique : les effets des redressements et des retards de déclaration de revenus des particuliers. |
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| 500 | |a"Release date: January 11, 2018." |
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| 504 | |aIncludes bibliographic references. |
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| 520 | 3 |a"Amid an increasing reliance on administrative tax data for economic analysis, the extent to which such data are confounded by income tax reassessments and delayed tax filing requires examination. This article provides novel insight into this issue using population records of initial and delayed Canadian tax filers from 1990 to 2010. The results show that 3.5% to 4.8% of tax filers delay filing their returns each year. However, the consequences of this behaviour are generally small, and do not bias estimates of income distributions, aggregate statistics, or inequality. These findings inform discourse about the relative merits of using administrative versus survey data for economic analysis"--Abstract. |
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| 692 | 07|2gccst|aTaxes |
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| 692 | 07|2gccst|aStatistical analysis |
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| 710 | 2 |aStatistics Canada. |
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| 775 | 08|tMégadonnées fiscales et analyse économique |w(CaOODSP)9.848176 |
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| 830 | #0|aAnalytical studies : methods and references,|x2371-3429 ; |vno. 12.|w(CaOODSP)9.821678 |
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| 856 | 40|qPDF|s486 KB|uhttps://publications.gc.ca/collections/collection_2018/statcan/11-633-x/11-633-x2018012-eng.pdf |
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