Godbout, Luc; Dumont, Karine; Raymond, Sébastien - Centre Interuniversitaire de Recherche en Analyse des … - 2005
that currently prevails in Quebec. In the second section, an analysis of the tax effort for six tax bases is carried out …. Those six bases are equally divided between individuals and corporations. The analysis makes it possible to identify the tax … bases where the gaps are the largest. This in turn lets us identify achievable adjustments within Quebec's current tax …