Jobin, Jacques; Dufour, Jean-Marie - In: L'Actualité Economique 61 (1985) 1, pp. 93-111
We study the incidence of tax expenditures due to deductions from taxable income of individuals by the federal and provincial governments in Quebec. Using original data for the year 1977, we measure separately the tax expenditures of the two levels of government. We consider twenty deductions...
