The purpose of this study is to evaluate the costs of some aspects of Bill 14 modifying the Charte de la Langue Française (Bill 101). The two main parts of the study examine respectively the costs incurred by businesses with 26-49 employees and other aspects of the Bill. We remove from the...

Taxpayers may respond to changes in income tax rates in several manners. One way to classify them is to distinguish between behavioural changes (changes in labour supply, changes in the weights of the different types of labour income, changes in saving behaviour, etc.) and income reporting...

Au courant des années 1990, plusieurs pays de l'OCDE ont connu un déclin significatif de l'épargne du secteur privé telle que mesurée par le taux d'épargne, ce déclin étant concentré principalement chez les ménages . Ce phénomène a généré une littérature abondante (parmi laquelle...

This book addresses a variety of issues relating to intergovernmental finance and the provision and financing of local services including budgeting and financial management, the institutional framework for the conduct of intergovernmental relations, appropriate methods of service delivery in...

Cover -- Title -- Copyright -- Contents -- Subnational Tax Autonomy: Introduction and Summary of Evidence -- 1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities -- 2 Fiscal Autonomy in Scotland -- 3 Asymmetrical Federalism: The Case of Belgium -- 4 The...