Duclos, Jean-Yves; Fortin, Bernard; Fournier, Andrée-Anne - Centre Interuniversitaire sur le Risque, les Politiques … - 2007
This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims at allowing a better understanding of the impact of tax policy on the behavior of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and...