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Le dosage des impôts au sein de la structure fiscale québécoise Le déplacement de la taxation des revenus vers la consommation

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  • Luc Godbout
  • Matthieu Arseneau

Abstract

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Suggested Citation

  • Luc Godbout & Matthieu Arseneau, 2005. "Le dosage des impôts au sein de la structure fiscale québécoise Le déplacement de la taxation des revenus vers la consommation," CIRANO Working Papers 2005s-11, CIRANO.
    • Handle: RePEc:cir:cirwor:2005s-11
    as

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    File URL: https://cirano.qc.ca/files/publications/2005s-11.pdf
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    References listed on IDEAS

    as
    1. Harriet Jackson & Chris Matier, "undated". "Public Finance Implications of Population Ageing: An Update," Working Papers-Department of Finance Canada 2003-03, Department of Finance Canada.
    2. repec:dgr:rugsom:99e05 is not listed on IDEAS
    3. Volkerink, Bjørn & Haan, Jakob de, 1999. "Political and institutional determinants of the tax mix : an empirical investigation for OECD countries," Research Report 99E05, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    4. Joel Slemrod & Jon Bakija, 2004. "Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, edition 3, volume 1, number 026269302x, April.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Quebec; international comparison; income tax; consumption tax; household taxation; tax reform; tax policy; tax mix; Québec; comparaison internationale; impôt sur le revenu; taxe à la consommation; impôt des particuliers; politique fiscale; réforme fiscale; dosage des impôts;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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