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Comment les hauts revenus réagissent-ils à l’impôt sur le revenu?

Author

Listed:
  • Robert Gagné
  • Marianne Laurin
  • Pierre-Carl Michaud

Abstract

Dans cette analyse, nous estimons l’effet dynamique d’une hausse du taux d’imposition des hauts revenus sur les recettes fiscales au Québec. Depuis 10 ans, l’imposition des hauts revenus a augmenté considérablement au Québec, avec deux hausses successives en 2013 et 2016. Nous utilisons des microdonnées longitudinales provenant d’un grand échantillon de contribuables. Les effets obtenus par l’estimation suggèrent qu’une taxation accrue des hauts revenus ne permet pas à court terme de récolter davantage de recettes afin de poursuivre des objectifs de redistribution. Les effets à long terme sont plus positifs. Nous discutons également des mécanismes qui mènent à cette réponse dynamique.

Suggested Citation

  • Robert Gagné & Marianne Laurin & Pierre-Carl Michaud, 2023. "Comment les hauts revenus réagissent-ils à l’impôt sur le revenu?," Cahiers de recherche / Working Papers 01, Chaire de recherche Jacques-Parizeau en politiques économiques / Jacques-Parizeau Research Chair in Economic Policy.
    • Handle: RePEc:rsi:cjpcha:01
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    Keywords

    Fiscalité; comportement; inégalités.;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J10 - Labor and Demographic Economics - - Demographic Economics - - - General

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