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,...

This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has...

This study compares the progressivity of the income tax of Quebec and Ontario. After observing the predominance of income taxation in Quebec and Ontario, by way of international and interprovincial comparisons and illustrating the presence of progressivity in both provinces, progressivity...

This paper analyses 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 favour of modifying the tax mix are analysed such as its impacts on savings, on labour...

La question de la nostalgie de la RDA sera abordée ici à travers l’étude d’un groupe particulier,l’ancienne élite politique est-allemande qui a participé à la construction de la RDA dans les années 50.Interprété comme un phénomène de mode ou comme le symptôme d’un malaise...

L'article se propose de mesurer et dinterpréter la progression des scolarités et de l'activité féminines en France et en Allemagne, pays pour lesquels les comparaisons des relations entre l'éducation et le travail ont surtout porté sur les hommes. Il met au jour, sur la base de grandes...