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Mesure et Incidence des Depenses Fiscales au Quebec

Author

Listed:
  • Jobin, J.
  • Dufour, J.M.

Abstract

Nous Etudions L'incidence des Depenses Fiscales Provenant des Deductions Sur le Revenu Imposable des Particuliers Accordees Par les Gouvernements Federal et Provincial au Quebec. Utilisant des Donnees Originales Pour L'annee 1977, Nous Mesurons Separement les Depenses Fiscales des Deux Niveaux de Gouvernements. Nous Considerons une Vingtaine de Deductions et une Grille de Vingt Classes de Revenus. Nous Calculons et Analysons Plusieurs Statistiques Qui Mesurent la Progressivite de Ces Deductions. Nous Trouvons, En Particulier, Que les Depenses Fiscales du Gouvernement Federal Sont Sensiblement Plus Importantes Que Celles du Gouvernement du Quebec. de Plus, les Deductions Sont En General Regressives et les Deductions Accordees Par le Gouvernement Federal Sont Nettement Plus Regressives Que Celles Accordees Par le Gouvernement du Quebec.

Suggested Citation

  • Jobin, J. & Dufour, J.M., 1985. "Mesure et Incidence des Depenses Fiscales au Quebec," Cahiers de recherche 8511, Universite de Montreal, Departement de sciences economiques.
    • Handle: RePEc:mtl:montde:8511
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