Godbout, Luc; Arseneau, Matthieu; ST-Cerny, Suzie - In: The IUP Journal of Public Finance VII (2009) 3 & 4, pp. 43-50
This paper analyzes the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favor of modifying the tax mix are analyzed, such as its impacts on savings, labor supply...