Taxation through time: an intertemporal assessment of the taxation of human capital in Atlantic Canada

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dc.creator Collins, Kirk A.
dc.creator Sim, Joshua
dc.date.accessioned 2014-02-19T19:37:41Z
dc.date.available 2014-02-19T19:37:41Z
dc.date.issued 2013
dc.identifier http://library2.smu.ca/bitstream/handle/01/25409/asb_proceedings_2013.pdf#page=2
dc.identifier.uri http://library2.smu.ca/xmlui/handle/01/25703
dc.description.abstract We examine the (dis)incentive effects created by the respective tax systems to invest in human capital in Atlantic Canada and compare this to a select group of provinces from the rest of Canada. While findings show a steady decline in effective tax rates through the years, thereby creating an incentive effect to invest in post-secondary education, disproportionately higher rate gap differentials in the Atlantic Provinces, on average, combined with negative comparative statics reveal a somewhat different undertone. The counterproductive nature of the competing policies effectively nullifies any status quo argument for education or tax policy in the Atlantic Provinces, when compared to their brethren. The graduate retention rebate provides some solace to the narrative in helping to alleviate early tax burdens and equalize returns, but is difficult to claim effectiveness in assuaging any monetary windfall associated with migration. en_CA
dc.description.provenance Submitted by Trish Grelot (trish.grelot@smu.ca) on 2014-02-19T19:37:41Z No. of bitstreams: 0 en
dc.description.provenance Made available in DSpace on 2014-02-19T19:37:41Z (GMT). No. of bitstreams: 0 Previous issue date: 2013 en
dc.language.iso en en_CA
dc.publisher Atlantic Schools of Business en_CA
dc.subject.lcsh Taxation -- Atlantic Provinces
dc.subject.lcsh Tax incentives -- Atlantic Provinces
dc.subject.lcsh Human capital -- Atlantic Provinces
dc.subject.lcsh College graduates -- Employment -- Atlantic Provinces
dc.title Taxation through time: an intertemporal assessment of the taxation of human capital in Atlantic Canada en_CA
dc.type Text en_CA
dcterms.bibliographicCitation Proceedings of the 43rd Atlantic Schools of Business conference, St. Francis Xavier University, 2013, pp 2-16
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