SEDAP A PROGRAM FOR RESEARCH ON SOCIAL AND ECONOMIC DIMENSIONS OF AN AGING POPULATION The Effect of Marginal Tax Rates on Taxable The Effect of Marginal Tax Rates on Taxable Income: Income: A Panel Study of the 1988 A Panel Study of the 1988 Tax Flattening in Canada Tax Flattening in Canada Mary Mary-Anne Sillamaa Anne Sillamaa Michael R. Veall Michael R. Veall SEDAP Research Pap SEDAP Research Paper No. 25 er No. 25