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| 02009cam 2200349za 4500 |
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| 001 | 9.862872 |
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| 003 | CaOODSP |
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| 005 | 20221107161133 |
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| 007 | cr ||||||||||| |
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| 008 | 181005s1986 oncd||| o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 041 | |aeng|bfre |
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| 043 | |an-cn--- |
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| 086 | 1 |aEC22-3/1986-308E-PDF |
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| 100 | 1 |aDaly, Michael J.,|d1949- |
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| 245 | 14|aThe role of tax-deductible saving in the transition from a progressive income tax to a progressive consumption tax |h[electronic resource] / |cby Michael J. Daly, Gary J. Lastman, and Fadle Naqib. |
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| 260 | |aOttawa : |bEconomic Council of Canada, |c1986. |
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| 300 | |avii, 36 p. |
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| 490 | 1 |aDiscussion paper ; |vno. 308 |
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| 500 | |a"June 1986." |
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| 500 | |aDigitized edition from print [produced by the Publishing and Depository Services Directorate]. |
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| 504 | |aIncludes bibliographic references. |
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| 520 | 3 |a"This paper examines the steady state and transition effects of converting from a graduated income (y) tax to a graduated consumption (c) tax. Our simulation results suggest that considerable dynamic efficiency gains could be achieved by switching to a graduated c-tax, where all saving is tax deductible. An alternative (r) tax system, permitting both tax-deductible and nontax-deductible saving, is also examined. It is shown that not only is such a tax system a feasible way of implementing a progressive c-tax, but also an r-tax without any limits on tax-deductible saving could be more efficient than even a progressive c-tax in a steady state"--Abstract, p. v. |
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| 546 | |aIncludes abstract in French. |
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| 692 | 07|2gccst|aTaxes |
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| 692 | 07|2gccst|aIncome tax |
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| 693 | 4|aConsumption tax |
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| 700 | 1 |aLastman, Gary J. |
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| 700 | 1 |aNaqib, Fadle,|d1943- |
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| 710 | 2 |aEconomic Council of Canada. |
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| 830 | #0|aDiscussion paper (Economic Council of Canada)|vno. 308|w(CaOODSP)9.855540 |
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| 856 | 40|qPDF|s3.44 MB|uhttps://publications.gc.ca/collections/collection_2018/ecc/EC22-3-1986-308-eng.pdf |
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