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Perspectives on Labour and Income - September 2007

High-income Canadians

Brian Murphy, Paul Roberts and Michael Wolfson

No agreed-upon definition exists of what constitutes high income, either in dollar cut-offs or as a percentage of the population. Researchers have used widely varying methods, producing widely varying outcomes. This paper presents various criteria for defining high income and looks at some of the characteristics and behaviours of high-income taxfilers under these definitions. Income taxes paid and effective tax rates are also examined.


Spending patterns in Canada and the U.S.

Raj K. Chawla

In addition to sharing a border, Canada and the United States share many demographic and economic characteristics. Both countries have aging populations and low unemployment rates. Consumer spending has also been similar, although differences exist in certain areas. A comparison of spending patterns in Canada and the U.S. between the early 1980s and 2003.

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