caa a22 4500 60621013X CHVBK 20210128101031.0 cr unu---uuuuu 210128e20150201xx s 000 0 eng 10.1007/s10101-014-0153-6 doi (NATIONALLICENCE)springer-10.1007/s10101-014-0153-6 Determinants of statutory tax rate changes by the Canadian provinces [Elektronische Daten] [Ergete Ferede, Bev Dahlby, Ebenezer Adjei] Tax rate changes are some of the most significant and far-reaching decisions a government can take. In this paper we investigate the various fiscal and political factors that influence a government's statutory tax rate change choices. We employ a multinomial logit model to empirically investigate the likelihood of changes to personal income tax, corporate income tax, and provincial sales tax rates by Canadian provincial governments over the period 1973-2010. Our results indicate that provincial governments that start with higher tax rates are more likely to cut, and less likely to raise, their tax rates. Another important implication of our results is that ideology matters—provinces with left-leaning governments are less likely to cut and more likely to raise their tax rates. The results are robust to various sensitivity checks. Springer-Verlag Berlin Heidelberg, 2014 Optimal taxation nationallicence Tax reform nationallicence Tax competition nationallicence Fiscal federalism nationallicence Ferede Ergete Department of Economics, Grant MacEwan University, Edmonton, Canada aut Dahlby Bev Department of Economics, School of Public Policy, University of Calgary, Calgary, Canada aut Adjei Ebenezer Department of Economics, University of Alberta, Edmonton, Canada aut Economics of Governance Springer Berlin Heidelberg 16/1(2015-02-01), 27-51 1435-6104 16:1<27 2015 16 10101 https://doi.org/10.1007/s10101-014-0153-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10101-014-0153-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Ferede Ergete Department of Economics, Grant MacEwan University, Edmonton, Canada aut NATIONALLICENCE 700 1- Dahlby Bev Department of Economics, School of Public Policy, University of Calgary, Calgary, Canada aut NATIONALLICENCE 700 1- Adjei Ebenezer Department of Economics, University of Alberta, Edmonton, Canada aut NATIONALLICENCE 773 0- Economics of Governance Springer Berlin Heidelberg 16/1(2015-02-01), 27-51 1435-6104 16:1<27 2015 16 10101