税收负担参考.pdfVIP

June 2005 tax freedom day A Flawed, Incoherent, and Pernicious Concept Neil Brooks 0-88627-438-9 410-75 Albert Street, Ottawa, on k1 p 5 e7 tel 613-563-1341 fax 613-233-1458 email ccpa@policyalternatives.ca http://www.policyalternatives.ca Neil Brooks teaches tax law and policy at Osgoode Hall Law School. Thanks to Thaddeus Hwong for preparing the charts and tables and to Linda McQuaig for her always insightful comments. Table of Contents 5 Summary 7  Misleading Canadians about the Amount and Purposes of the Taxes They Pay 10 2 The Origins of Tax Freedom Day 12 3 Calculating Tax Freedom Day 15 4 What Is Wrong and Misleading about the Fraser Institute’s Calculation of Tax Freedom Day 19 5 How much have the taxes of average families increased over the past 42 years 21 6 How much does the average family spend on taxes compared to necessities such as food, clothing, and shelter? 24 7 Conclusion 26 8 References Tax Freedom Day A Flawed, Incoherent, and Pernicious Concept Neil Brooks highways, national parks, schools, disaster relief, Summary and medical services — do not enlarge their free- doms or enrich their lives. In an attempt to convince working people that If, as the Institute claims, Canadians are work- Canadian taxes are unduly burdensome, right- ing for the government until they have earned wing think tanks and conservative politicians enough each year to pay their taxe