Still High: Marginal Effective Tax Rates on Low-Income Families
Référence bibliographique 
Finn, Poschmann. 2008. «Still High: Marginal Effective Tax Rates on Low-Income Families ». Backgrounder - C. D. Howe Institute, no 113, p. 1-16.
Intentions : The author wishes to discuss the issue of Marginal Effective Tax Rates (METR) for low income families with children in Canada.
Type de traitement des données : Analyse statistique
« Most federal and provincial government benefits for families with children are sharply income-tested. Reductions in these benefits, as family income rises, mean that low-income families face much higher effective tax rates than most others do, and deny such families the full benefit of the broad-based tax rate relief other Canadians have enjoyed in recent years. » (page titre) The document presents an interprovincial comparison.