Godbout, Luc; Dumont, Karine; Raymond, Sébastien - Centre Interuniversitaire de Recherche en Analyse des … - 2005
This study compares Quebec's tax effort with that of the other Canadian provinces. The results show that the tax effort … is higher in Quebec than in any other Canadian province. In the first section, the authors expose the global situation … that currently prevails in Quebec. In the second section, an analysis of the tax effort for six tax bases is carried out …