Sorry, not available La présente publication cherche à illustrer l'évolution récente de la charge fiscale des particuliers québécois en utilisant la méthodologie développée par l'Organisation de coopération et de développement économiques (OCDE) dans son étude intitulée : Les...

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...

As part of the 2003-2004 budget, the finance minister announced the imposition of a moratorium on certain fiscal policies related to the REA. In the advent of the termination of the moratorium in the next budget (2005-2006), the goal of this study is to find certain alternatives which could be...

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 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 paper investigates the work incentives aspect of the new tax credit called Prime au travail introduced by the Quebec government in January 2005. The problem of work incentives is discussed and a review of the literature pertaining to the American, English and French experiences in this...

This report was generated in the framework of consultations by the Subcommittee on Fiscal Imbalance of the House of Commons' Standing Committee on Finance. In the first instance, this study describes the various arguments used by the federal government and the provinces to substantiate or refute...

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 paper analyses two questions of a survey undertaken by the polling firm CROP between the 20th and 31st of January 2005. The questions presented in this paper on polling concern Quebec's perception of fiscal imbalance. Fiscal imbalance is the idea that the federal government disposes of too...