Taxation and the Distribution of Income

The first paper in this volume reviews and synthesizes the tax incidence literature and presents the results of a microsimulation analysis of total tax incidence in Ontario. The remaining two papers focus more intensely on the upper and lower tails of the income spectrum and how the tax system impacts on these individuals and families. The latter study examines the interrelationships between tax and transfer systems and how they jointly affect the well-being of low-income families.