Duclos, Jean-Yves; Fortin, Bernard; Fournier, Andrée-Anne - In: Canadian Public Policy 35 (2009) 3, pp. 344-371
This article draws a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims to improve the understanding of the impact of tax policy on the behaviour of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in...