***Department of Economics, Queen’s University
This paper represents the views of the author and does not necessarily reflect the opinions of Statistics Canada. This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Le...
Main Authors: | , , |
---|---|
Other Authors: | |
Format: | Text |
Language: | English |
Published: |
1996
|
Subjects: | |
Online Access: | http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5074 http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf |
id |
ftciteseerx:oai:CiteSeerX.psu:10.1.1.199.5074 |
---|---|
record_format |
openpolar |
spelling |
ftciteseerx:oai:CiteSeerX.psu:10.1.1.199.5074 2023-05-15T17:22:36+02:00 ***Department of Economics, Queen’s University Zhengxi Lin Garnett Picot Charles Beach The Pennsylvania State University CiteSeerX Archives 1996 application/pdf http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5074 http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf en eng http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5074 http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf Metadata may be used without restrictions as long as the oai identifier remains attached to it. http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf text 1996 ftciteseerx 2016-01-07T17:16:07Z This paper represents the views of the author and does not necessarily reflect the opinions of Statistics Canada. This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries. JEL classification: E62--- Taxation; H25--- Business Taxes Key words: supplementary labour income, employer payroll taxes, employee payroll taxes, effective payroll tax rates- 5- Text Newfoundland Unknown Canada |
institution |
Open Polar |
collection |
Unknown |
op_collection_id |
ftciteseerx |
language |
English |
description |
This paper represents the views of the author and does not necessarily reflect the opinions of Statistics Canada. This paper outlines the structure of payroll taxes and documents evidence on the level, growth and role of each component over the last three decades for Canada and for each province. Levied by both the federal and provincial governments, payroll taxes in Canada include four major components: i) unemployment insurance (UI) premiums; ii) Canada/Quebec Pension Plan (C/QPP) contributions; iii) workers compensation (WC) premiums; and iv) the provincial health/post-secondary education (H/E) tax levied by Quebec, Manitoba, Ontario and Newfoundland. While the UI and C/QPP components are levied on both employers and employees, the WC and H/E components are levied on employers only. Our main findings are 1) payroll taxes have increased substantially over the last three decades in Canada as a whole and in every province; 2) the structure, level, growth and role of each component of payroll taxes vary remarkably from one province to another; 3) the expansion of the UI component in recent years has been the largest contributor to the rise in payroll taxes across every province in the country; and 4) despite significant growth in recent years, payroll taxes are still much lower in Canada than in most other western industrialized countries. JEL classification: E62--- Taxation; H25--- Business Taxes Key words: supplementary labour income, employer payroll taxes, employee payroll taxes, effective payroll tax rates- 5- |
author2 |
The Pennsylvania State University CiteSeerX Archives |
format |
Text |
author |
Zhengxi Lin Garnett Picot Charles Beach |
spellingShingle |
Zhengxi Lin Garnett Picot Charles Beach ***Department of Economics, Queen’s University |
author_facet |
Zhengxi Lin Garnett Picot Charles Beach |
author_sort |
Zhengxi Lin |
title |
***Department of Economics, Queen’s University |
title_short |
***Department of Economics, Queen’s University |
title_full |
***Department of Economics, Queen’s University |
title_fullStr |
***Department of Economics, Queen’s University |
title_full_unstemmed |
***Department of Economics, Queen’s University |
title_sort |
***department of economics, queen’s university |
publishDate |
1996 |
url |
http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5074 http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf |
geographic |
Canada |
geographic_facet |
Canada |
genre |
Newfoundland |
genre_facet |
Newfoundland |
op_source |
http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf |
op_relation |
http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.199.5074 http://www.statcan.ca/english/research/11F0019MIE/11F0019MIE1996090.pdf |
op_rights |
Metadata may be used without restrictions as long as the oai identifier remains attached to it. |
_version_ |
1766109361961172992 |