L'objectif de ce rapport est de dresser l'état des lieux sur l'importance et les comportements des étudiants étrangers au Québec, d'examiner les impacts économiques de leur présence et de réévaluer les politiques publiques afférentes y compris le niveau des droits de scolarités et les...

This study uses an original data set, combining information for all collective agreements covering more than 500 employees signed in Quebec or Ontario from 1985 to 2007 and information on payroll taxes and other variables, to measure the incidence of an increase in payroll tax. The results of...

The purpose of this note is to examine the effect of belonging to a specific union on negotiated wage increases, given unionisation status. The data consist of all collective agreements with more than 500 employees, which were signed in Quebec (N=632) or Ontario (N=1349) during the 1985-2007...

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...

The purpose of this paper is to present the various forms (administrative, political and fiscal) and the various types (deconcentration, delegation, devolution) of decentralization. We highlight the strength and weaknesses of these various forms of decentralisation, as well as examine the...

This paper presents an unusual inter-governmental financial arrangement: a payment by constituent units of a federation to the federal government to keep it out of a fiscal field and thus gain sole occupancy for themselves. This paper thus presents the history of the federal/provincial...