This paper looks at the Quebec's tax system including taxes and tarification with the perspective of the determination of fiscal policies in the political market. To allow a global reflection on the Quebec's fiscal policy, it begins with the presentation of general principles used to evaluate a...

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 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 paper analyses a survey undertaken by the polling firm CROP between the 20th and the 31st of January 2005. The 21 questions presented in this study concern the Quebec population's perception of fiscal issues. Several issues are examined such as budgetary choices and fiscal administration as...

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...

This paper empirically investigates the underlying determinants of expenditure decentralization, based on the predictions of a new political economy model of partial decentralization. The analysis is based on an agency model, in which two levels of government are involved in the provision of a...