. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian...

This paper examines, using the human capital framework, the relationship between family background and the knowledge of English by Quebec francophones. Using the Probit method and 1978 data we find that the level of schooling and the mother tongue of both father and mother, the occupation of the...

This paper examines the 1985 Québec taxpayers' choice as to how they completed their personal income tax returns, and quantifies the compliance costs thus incurred. The data used therein were collected at our request by surveying a représentative sample of 447 taxpayers. Our main results are:...

This paper is divided in three parts. In the first one a four-equation structural form model is offered. It has earnings, weeks worked, education and bilingualism as dependent variables and will be used to explain the earnings of Quebec males in 1978. In the second part the data used, 3,576 men...

The purpose of this paper is to review some of the recent writings in the field of growth economics to identify key factors in explaining the success or growth of nations. That done, we examine the link between these factors and the division of powers in Canada to establish, which ones should be...