Depuis les dernières années, les gouvernements à travers le Canada cherchent à accroître leurs revenus en passant par l’augmentation du taux marginal d’imposition du seuil supérieur pour les particuliers. Or, tel que le démontre cet article, afin de réellement accroître les recettes publiques, une augmentation plus large de la base d’imposition sera nécessaire.
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If the federal government, which plans to table its next budget this week, wants to fund a major expansion of government, it simply can’t raise enough tax revenue solely from Canada’s upper-income families, finds a new study released today by the Fraser Institute, an independent, non-partisan Canadian public policy think-tank.
The study highlights several potential tax policies and explains why they fail to generate the revenue some proponents claim, including:
Personal income tax increases: A review of recent Canadian evidence shows that when governments raise the top personal income tax rate, they often raise little, if any, additional tax revenue due to the behavioural changes of taxpayers (e.g. some taxpayers restructure their income to lower their tax liability).
Business tax increases: When governments increase taxes on business, the cost is effectively passed onto workers (e.g. reduced wages) and consumers (e.g. higher prices). As such, these taxes do not effectively target upper-income families.
Wealth taxes: A wealth tax or estate tax is challenging for government to administer—many countries that imposed them eventually eliminated them because they raise little revenue while imposing significant costs.