Changes in direct taxes on the components of income / by John Bossons, Institute for Policy Analysis, University of Toronto. : Z1-1962/1-1-28E-PDF

"This monograph is the third of four companion studies which supplement and provide documentation for the estimates presented in Volume 6 of the Report of The Royal Commission on Taxation of the effects on aggregate tax revenues and on the incidence of changes in direct taxes which would result from the Commission's recommendations. A description of the programs and data used in making these estimates is contained in Study 25, entitled A General Income Tax Analyzer. Estimates of the incidence of these changes on different classes of resident individuals are presented in Study 26, entitled Who Benefits and Who Pays: The Incidence on Different Income and Occupation Groups of Income Tax Changes Resulting from the Commission's Recommendations. The purpose of this monograph is to provide detailed estimates of the incidence of these changes in direct taxes upon various types of income accrued by resident individuals"--Preface, page v.

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