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Les enjeux d'efficience et la fiscalité

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  • Garon, Jean-Denis

    (Département des sciences économiques, École des sciences de la gestion, UQAM)

  • Paquet, Alain

    (Département des sciences économiques, École des sciences de la gestion, UQAM)

Abstract

Cet article passe principalement en revue différentes questions liées aux impacts de la fiscalité sur l’efficience et discute de propositions clés de la Commission d’examen sur la fiscalité québécoise (CEFQ). Tout en faisant référence à des propositions de réformes majeures à l’étranger, à l’aide d’une recension de la littérature, il présente les grands principes économiques sur lesquels doit reposer une révision du système fiscal. Il fait notamment ressortir le rôle des taux effectifs marginaux d’imposition et différents aspects à considérer lors d’une restructuration d’une taxe sur la consommation. Ceux-ci incluent le mode de prélèvement fiscal qui peut différer d’un prélèvement d’une taxe indirecte sur la valeur ajoutée, de la pertinence ou non d’appliquer un taux uniforme, etc. D’autres questions sont aussi abordées telles que les taxes sur les revenus du travail et du capital, de même que la taxation environnementale.

Suggested Citation

  • Garon, Jean-Denis & Paquet, Alain, 2017. "Les enjeux d'efficience et la fiscalité," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 297-337, Septembre.
    • Handle: RePEc:ris:actuec:0171
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    References listed on IDEAS

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