Gagné, Robert; Nadeau, Jean-François; Vaillancourt, … - Centre Interuniversitaire de Recherche en Analyse des … - 2000
Taxpayers may respond to changes in income tax rates in several manners. One way to classify them is to distinguish between behavioural changes (changes in labour supply, changes in the weights of the different types of labour income, changes in saving behaviour, etc.) and income reporting...