income tax, brackets, flattened, Canada, evasion, avoidance, progressive taxation, income
The idea that income tax rate brackets should be flattened has gained some support among neoclassical economists, right-wing think-tanks and Canadian politicians. Those propounding the idea argue that flattening the rate structure will simplify the tax system and reduce tax avoidance and evasion. They also argue that it would usher in an era of increased economic prosperity by encouraging talented Canadians to work harder, save and invest more, and remain in Canada. In defending progressive taxation, this article takes issue with each of these claims. It concludes that the fundamental differences between those who support flat taxes and those who support progressive tax rates are their respective views about the ethical justification for the market distribution of income and the need for a relatively equal distribution of economic resources to sustain a vibrant democratic and civic society.
Neil Brooks, "Flattening the Claims of the Flat Taxers" (1998) 21:2 Dal LJ 287.