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All (8) ((8 results))
- Articles and reports: 75-001-X19960042921Geography: CanadaDescription:
Despite improved economic conditions in recent years, Canadians have continued to cash in their RRSPs. This article looks at RRSP withdrawals during the 1990s, including those made through the Home Buyers' Plan. Who made these withdrawals, and for what reasons, and how will such behaviour affect immediate tax obligations and future retirement savings?
Release date: 1996-12-03 - 2. RRSP rollovers ArchivedArticles and reports: 75-001-X19960042922Geography: CanadaDescription:
From 1990 to 1994, rolloves of retiring allowances and pension benefits represented about 20% of all RRSP deposits. This article shows how great these rollover contributions were, who benefited and who will be most affected by recent legislative changes.
Release date: 1996-12-03 - 3. Dual-pensioner families ArchivedArticles and reports: 75-001-X19960032895Geography: CanadaDescription:
The number of dual-earner couples increased in the 1980s, but has this translated to more dual-pensioner families in the 1990s? The growth of husband-wife couples with both spouses receiving private pension benefits is compared with that of their single- and no-pensioner counterparts. Sources of pension income are also analyzed.
Release date: 1996-09-03 - 4. Transfer payments to families with children ArchivedArticles and reports: 75-001-X19960032899Geography: CanadaDescription:
A look at trends in transfer payments to families from 1980 to 1994. How have these transfers responded to changes in business cycles and how effective have they been in raising two-parent and lone-parent families above the low income cut-offs?
Release date: 1996-09-03 - Articles and reports: 11F0019M1996094Geography: CanadaDescription:
In this paper we ask the three following questions : 1) even after controlling for cyclical effects, do new spells of low earnings now last longer than they used to? 2) once a male worker starts a new spell of low earnings, does he receive lower real annual wages now than his counterparts did in the mid-seventies? 3) has long-term inequality in earnings risen in the eighties? The answers to these questions are the following. First, even after taking account of the relatively high unemployment rates observed since the mid-eighties, it was harder for Canadian male workers, especially those aged 18-24, to move out of the bottom of the earnings distribution during the 1985-93 period than during the 1975-84 period. In other terms, new spells of low earnings now last longer for these workers. Second, real annual wages received by young males who went through a new spell of low earnings were significantly lower in 1985-93 than in 1975-84. Third, during the eighties, inequality in earnings cumulated over either six or ten years rose at the same pace as inequality in annual earnings.
Release date: 1996-08-30 - 6. Pension fact or fiction? ArchivedArticles and reports: 75-001-X19960022888Geography: CanadaDescription:
This article challenges the notion that defined benefit registered pension plans have been abandoned in great numbers. It also examines why this perception has arisen and to what extent recent conversions to group RRSPs have contributed to this idea.
Release date: 1996-06-05 - Articles and reports: 11F0019M1996090Geography: CanadaDescription:
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.
Release date: 1996-02-28 - Articles and reports: 11F0019M1996089Geography: CanadaDescription:
In this paper we use administrative data associated with the tax system to: (1) document the extent of intergenerational income mobility among Canadian men; and (2) estimate the income disadvantage (in adulthood) of being raised in a low income household. We find that there is considerable intergenerational income mobility in Canada among middle income earners, but that the inheritance of economic status is significant at both the very top and very bottom of the income distribution. About one-third of those in the bottom quartile were raised by fathers who occupied the same position in the income distribution. In fact, the income advantage of someone who had a father in the top decile over someone who had a father in the bottom decile is in the order of 40%. We also discuss some of the policy implications of these findings, as well as some of their limitations and the directions implied for future research.
Release date: 1996-01-24
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Articles and reports (8)
Articles and reports (8) ((8 results))
- Articles and reports: 75-001-X19960042921Geography: CanadaDescription:
Despite improved economic conditions in recent years, Canadians have continued to cash in their RRSPs. This article looks at RRSP withdrawals during the 1990s, including those made through the Home Buyers' Plan. Who made these withdrawals, and for what reasons, and how will such behaviour affect immediate tax obligations and future retirement savings?
Release date: 1996-12-03 - 2. RRSP rollovers ArchivedArticles and reports: 75-001-X19960042922Geography: CanadaDescription:
From 1990 to 1994, rolloves of retiring allowances and pension benefits represented about 20% of all RRSP deposits. This article shows how great these rollover contributions were, who benefited and who will be most affected by recent legislative changes.
Release date: 1996-12-03 - 3. Dual-pensioner families ArchivedArticles and reports: 75-001-X19960032895Geography: CanadaDescription:
The number of dual-earner couples increased in the 1980s, but has this translated to more dual-pensioner families in the 1990s? The growth of husband-wife couples with both spouses receiving private pension benefits is compared with that of their single- and no-pensioner counterparts. Sources of pension income are also analyzed.
Release date: 1996-09-03 - 4. Transfer payments to families with children ArchivedArticles and reports: 75-001-X19960032899Geography: CanadaDescription:
A look at trends in transfer payments to families from 1980 to 1994. How have these transfers responded to changes in business cycles and how effective have they been in raising two-parent and lone-parent families above the low income cut-offs?
Release date: 1996-09-03 - Articles and reports: 11F0019M1996094Geography: CanadaDescription:
In this paper we ask the three following questions : 1) even after controlling for cyclical effects, do new spells of low earnings now last longer than they used to? 2) once a male worker starts a new spell of low earnings, does he receive lower real annual wages now than his counterparts did in the mid-seventies? 3) has long-term inequality in earnings risen in the eighties? The answers to these questions are the following. First, even after taking account of the relatively high unemployment rates observed since the mid-eighties, it was harder for Canadian male workers, especially those aged 18-24, to move out of the bottom of the earnings distribution during the 1985-93 period than during the 1975-84 period. In other terms, new spells of low earnings now last longer for these workers. Second, real annual wages received by young males who went through a new spell of low earnings were significantly lower in 1985-93 than in 1975-84. Third, during the eighties, inequality in earnings cumulated over either six or ten years rose at the same pace as inequality in annual earnings.
Release date: 1996-08-30 - 6. Pension fact or fiction? ArchivedArticles and reports: 75-001-X19960022888Geography: CanadaDescription:
This article challenges the notion that defined benefit registered pension plans have been abandoned in great numbers. It also examines why this perception has arisen and to what extent recent conversions to group RRSPs have contributed to this idea.
Release date: 1996-06-05 - Articles and reports: 11F0019M1996090Geography: CanadaDescription:
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.
Release date: 1996-02-28 - Articles and reports: 11F0019M1996089Geography: CanadaDescription:
In this paper we use administrative data associated with the tax system to: (1) document the extent of intergenerational income mobility among Canadian men; and (2) estimate the income disadvantage (in adulthood) of being raised in a low income household. We find that there is considerable intergenerational income mobility in Canada among middle income earners, but that the inheritance of economic status is significant at both the very top and very bottom of the income distribution. About one-third of those in the bottom quartile were raised by fathers who occupied the same position in the income distribution. In fact, the income advantage of someone who had a father in the top decile over someone who had a father in the bottom decile is in the order of 40%. We also discuss some of the policy implications of these findings, as well as some of their limitations and the directions implied for future research.
Release date: 1996-01-24
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