from the Canadian Tax Reform of 1988

Thomas F. Crossley is a QSEP Research Associate and a faculty member in the McMaster University Department of Economics. Sung-Hee Jeon is a post-doctoral fellow with the McMaster University Department of Economics. The Research Institute for Quantitative Studies in Economics and Population (QSEP) is an interdisciplinary institute established at McMaster University to encourage and facilitate theoretical and empirical studies in economics, population, and related fields. For further information about QSEP visit our web sit