In this paper, we study the impact of the municipal mergers that occurred in Quebec between 1992 and 1999 on the effective tax rates and on the market value of residential properties. We show that the impact is undetermined a priori. The empirical analysis relies on two econometric methods that...

Many recent empirical studies have shown that recent cohorts of immigrants to western countries face more hardship than previous cohorts. In Quebec, for instance, the welfare dependency rates of immigrants have steadily increased between 1982 and 1998 and are insensitive to fluctuations in the...