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Les déclarations d’impôts personnels des Québécois pour l’année 1985 : qui les complète et à quel coût?

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  • Vaillancourt, François

    (Département de sciences économiques, Université de Montréal)

  • Hébert, Martine

    (Département de sciences économiques, Université de Montréal)

Abstract

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: 1 ) taxpayers more capable of completing their own returns do so even though the value of their time is higher; 2) taxpayers faced with a more complex tax situation are less likely to prepare their own returns; and 3) Québec taxpayers have similar behaviors and costs to those of Canadians and, when the comparison is feasible, Americans as well. Ce texte examine les choix des contribuables du Québec, soit des individus ayant déposé des déclarations d’impôt sur le revenu pour 1985, qu’ils aient ou non payé de l’impôt, quant à la façon de compléter leurs déclarations d’impôt sur le revenu des particuliers et les coûts encourus à cette fin. Nous y utilisons des données recueillies par sondage à notre demande auprès d’un échantillon de 447 contribuables. Nos principaux résultats sont que les contribuables susceptibles d’être plus aptes à compléter eux-mêmes leurs déclarations d'impôt le font eux-mêmes, malgré le fait que la valeur de leur temps soit plus élevée, que les contribuables faisant face à une situation fiscale plus complexe sont moins susceptibles de compléter eux-mêmes leur rapport d’impôt et que les contribuables québécois ont des comportements et encourent des coûts similaires à ceux du Canada et, lorsque la comparaison est possible, à ceux des États-Unis.

Suggested Citation

  • Vaillancourt, François & Hébert, Martine, 1990. "Les déclarations d’impôts personnels des Québécois pour l’année 1985 : qui les complète et à quel coût?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 66(2), pages 242-259, juin.
    • Handle: RePEc:ris:actuec:v:66:y:1990:i:2:p:242-259
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    1. Joel Slemrod, 1989. "The Return To Tax Simplification: an Econometric Analysis," Public Finance Review, , vol. 17(1), pages 3-27, January.
    2. Vaillancourt, Francois, 1987. "The Compliance Costs of Taxes on Businesses and Individuals: A Review of the Evidence," Public Finance = Finances publiques, , vol. 42(3), pages 395-414.
    3. Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
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