IDEAS home Printed from https://ideas.repec.org/a/ris/actuec/v62y1986i3p409-441.html
   My bibliography  Save this article

L’incidence des recettes et dépenses gouvernementales au Québec en 1981

Author

Listed:
  • Payette, Micheline

    (Professionnelle de recherche, C.R.D.E., Université de Montréal)

  • Vaillancourt, François

    (Professeur agrégé, Département de sciences économiques, Université de Montréal)

Abstract

This paper examines, using data from the Statistics Canada surveys of consumer finance (1981) and family expenditure (1982), the incidence by income classes of the taxes and government expenditures in Quebec for 1981. This is the first study of this topic: it shows that taxes are somewhat regressive while government expenditures are progressive. Ce texte examine, à l’aide des données des enquêtes de Statistique Canada sur les finances (1981) et les dépenses (1982) des consommateurs, l’incidence par classe de revenus des recettes et des dépenses gouvernementales au Québec pour 1981. Il s’agit de la première étude sur ce sujet. Au total la fiscalité est quelque peu régressive et les dépenses gouvernementales progressives.

Suggested Citation

  • Payette, Micheline & Vaillancourt, François, 1986. "L’incidence des recettes et dépenses gouvernementales au Québec en 1981," L'Actualité Economique, Société Canadienne de Science Economique, vol. 62(3), pages 409-441, septembre.
  • Handle: RePEc:ris:actuec:v:62:y:1986:i:3:p:409-441
    as

    Download full text from publisher

    File URL: http://id.erudit.org/iderudit/601380ar
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dusansky, Richard & Ingber, Melvin & Karatjas, Nicholas, 1981. "The impact of property taxation on housing values and rents," Journal of Urban Economics, Elsevier, vol. 10(2), pages 240-255, September.
    2. David A. Dodge, 1975. "Impact Of Tax, Transfer, And Expenditure Policies Of Government On The Distribution Of Personal Income In Canada," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 21(1), pages 1-52, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Randall S. Guttery, 2002. "The Effects of Subdivision Design on Housing Values: The Case of Alleyways," Journal of Real Estate Research, American Real Estate Society, vol. 23(3), pages 265-274.
    2. Fuess, Roland & Lerbs, Oliver, 2017. "Do Local Governments Tax Homeowner Communities Differently?," Working Papers on Finance 1714, University of St. Gallen, School of Finance.
    3. Hines Jr., James R., 2000. "What is benefit taxation?," Journal of Public Economics, Elsevier, vol. 75(3), pages 483-492, March.
    4. Löffler, Max & Siegloch, Sebastian, 2015. "Property Taxation, Local Labor Markets and Rental Housing," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112967, Verein für Socialpolitik / German Economic Association.
    5. G.C. Ruggeri, 1978. "On the Incidence of Canada's Provincial Sales Taxation," Public Finance Review, , vol. 6(4), pages 473-484, October.
    6. Carroll, Robert & Yinger, John, 1994. "Is the Property Tax a Benefit Tax? The Case of Rental Housing," National Tax Journal, National Tax Association, vol. 47(2), pages 295-316, June.
    7. Do, A. Quang & Sirmans, C. F., 1994. "Residential Property Tax Capitalization: Discount Rate Evidence from California," National Tax Journal, National Tax Association, vol. 47(2), pages 341-48, June.
    8. Man, Joyce Y., 1995. "The Incidence of Differential Commercial Property Taxes: Empirical Evidence," National Tax Journal, National Tax Association, vol. 48(4), pages 479-96, December.
    9. Kaplow, Louis, 2006. "Public goods and the distribution of income," European Economic Review, Elsevier, vol. 50(7), pages 1627-1660, October.
    10. David J. Schwegman & John Yinger, 2020. "The Shifting of the Property Tax on Urban Renters: Evidence from New York State�s Homestead Tax Option," Working Papers 20-43, Center for Economic Studies, U.S. Census Bureau.
    11. Filip Palda, 2005. "Why Do Voters Demand Universal Government Benefits?," Public Economics 0503009, University Library of Munich, Germany.
    12. Nanak Kakwani, 1983. "Progressivity Index of Sales Tax on Individual Expenditure Items in Australia," The Economic Record, The Economic Society of Australia, vol. 59(1), pages 61-79, March.
    13. Gao Lu Zou & Kwong Wing Chau, 2015. "Determinants and Sustainability of House Prices: The Case of Shanghai, China," Sustainability, MDPI, vol. 7(4), pages 1-25, April.
    14. Palmon, Oded & Smith, Barton A., 1998. "A New Approach for Identifying the Parameters of a Tax Capitalization Model," Journal of Urban Economics, Elsevier, vol. 44(2), pages 299-316, September.
    15. Chengrui Xiao & Bo Zhou, 2023. "Property taxes and rental housing: Evidence from China," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 51(4), pages 931-958, July.
    16. Oded Palmon & Baron A. Smith, 1998. "New Evidence on Property Tax Capitalization," Journal of Political Economy, University of Chicago Press, vol. 106(5), pages 1099-1128, October.
    17. Filip Palda, 1997. "Fiscal Churning and Political Efficiency," Kyklos, Wiley Blackwell, vol. 50(2), pages 189-206, May.
    18. Mustafa Oktem & Ju-Chin Huang, 2011. "Property tax shifting under imperfect competition," Applied Economics, Taylor & Francis Journals, vol. 43(2), pages 139-152.
    19. Cormac O'Dea & Ian Preston, 2012. "The distributional impact of public spending in the UK," IFS Working Papers W12/06, Institute for Fiscal Studies.
    20. Carroll, Robert & Yinger, John, 1994. "Is the Property Tax a Benefit Tax? The Case of Rental Housing," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(2), pages 295-316, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ris:actuec:v:62:y:1986:i:3:p:409-441. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Benoit Dostie (email available below). General contact details of provider: https://edirc.repec.org/data/scseeea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.