No abstract available for this item.

No abstract is available for this item.

No abstract is available for this item.

The first part of this paper describes the methods by which Quebec universities are financed and stresses the importance of non-accounted expenditures and the relative contribution of the three main sources of financing, namely the federal and provincial governments and the students.

After an examination of the various forms of income tax sharing in federal countries, the paper summarizes the arguments in favour of fiscal harmonization and the means of achieving it. Finally it raises objections to both the objective of fiscal harmonization and the need to impose it.

After a summary of the main characteristics of four systems for presenting public sector revenue and expenditure in Canada, the paper examines the problems in the definition of the public sector universe or the delimitation of its boundaries and in the division between general government and...