Corpus ID: 17957844

Payroll Taxation in Canada : An Overview

  title={Payroll Taxation in Canada : An Overview},
  author={Livio Di Matteo and Michael Owen Shannon},
Despite constituting the third most important source of revenue for Canadian governments, payroll taxes receive relatively little attention. This is particularly surprising on two counts: first, there are important controversies regarding the employment effects of these taxes and, second, payroll taxes have grown substantially over the last 30 years and are likely to continue to increase in the future. Payroll taxes rose from 2.9 per cent of total government revenue in 1965 to 12.9 per cent in… Expand

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