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A Greater Contribution from Consumption Taxes: An Avenue for Québec to Explore

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  • Luc Godbout
  • Matthieu Arseneau
  • Suzie ST-Cerny

Abstract

This paper analyzes the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favor of modifying the tax mix are analyzed, such as its impacts on savings, labor supply and tax compliance. The authors observe that Québec still relies more on income taxes, compared to the Organization for Economic Cooperation and Development (OECD) countries. In this context, if the Québec government comes forward with a tax mix reform, the authors suggest that it should opt for a moderate reform in the consumption tax rate. They recommend abolition of the tax exemptions adopted on particular goods and services, coupled with an increase in tax credit to compensate for the negative impact on the personal finances of poor taxpayers.

Suggested Citation

  • Luc Godbout & Matthieu Arseneau & Suzie ST-Cerny, 2009. "A Greater Contribution from Consumption Taxes: An Avenue for Québec to Explore," The IUP Journal of Public Finance, IUP Publications, vol. 0(3 & 4), pages 43-50, August.
    • Handle: RePEc:icf:icfjpf:v:07:y:2009:i:3:p:43-50
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