Participation Tax Rates in British Columbia

This paper defines, describes, and demonstrates the effective tax rates for British Columbia’s system of income supports. The scope of the analysis includes federal and provincial income taxes, refundable and non-refundable tax credits, and Income Assistance provided by the B.C. government. The analysis combines different elements incrementally to show how the pieces interact to create the net effective tax rates that matter for assessing work incentives. Because income supports are targeted at lower-income citizens, the analysis focuses mostly on those at low-income levels.

Published version (December 2020)

BC Basic Income Research Papers