Effort fiscal comparé: le Québec et les autres provinces canadiennes

Luc Godbout, Karine Dumont and Sébastien Raymond

CIRANO Working Papers from CIRANO

Abstract: This study compares Quebec's tax effort with that of the other Canadian provinces. The results show that the tax effort is higher in Quebec than in any other Canadian province. In the first section, the authors expose the global situation that currently prevails in Quebec. In the second section, an analysis of the tax effort for six tax bases is carried out. Those six bases are equally divided between individuals and corporations. The analysis makes it possible to identify the tax bases where the gaps are the largest. This in turn lets us identify achievable adjustments within Quebec's current tax structure in order to attain a comparable structure with the other provinces, if such is the wish of the present government. L'étude compare l'effort fiscal du Québec à celui des autres provinces canadiennes. On y constate que l'effort fiscal est effectivement supérieur au Québec relativement aux autres provinces canadiennes. Dans la première partie de l'étude, les auteurs dressent le portrait de la situation fiscale qui prévaut au Québec. Dans la deuxième partie, une analyse de l'effort fiscal pour six assiettes fiscales est réalisée. Cette analyse s'effectue en deux temps, soit la situation des particuliers et celle des sociétés. Elle permet d'identifier les assiettes où les écarts sont les plus grands et d'envisager certains déplacements possibles au sein de la structure fiscale québécoise afin de la rendre davantage comparable à celles des autres provinces, si tel est le souhait du gouvernement.

Keywords: : personal taxes; corporate taxes; income tax; property tax; corporate income tax; tax on capital; payroll tax; consumption tax; tax effort; tax bases; comparison; Quebec; canadian provinces; impôts sur les particuliers; impôts sur les sociétés; impôt sur le revenu; impôt foncier; impôt sur les bénéfices; taxe sur le capital; taxe sur la masse salariale; taxe à la consommation; effort fiscal; assiettes fiscales; comparaison; Québec; provinces canadiennes (search for similar items in EconPapers)
JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 2005-04-01
New Economics Papers: this item is included in nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:cir:cirwor:2005s-22

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