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Tax reform in Québec: An alternative vision

Author

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  • Boadway, Robin

    (Queen’s University)

  • Tremblay, Jean-François

    (University of Ottawa)

Abstract

Recent evidence indicates that income and wealth inequality have been increasing, while the tax-transfer system has not responded. If anything, progressivity has decreased and capital income has become increasingly sheltered. Arguably, a significant amount of the increase in inequality reflects windfall gains or rents to various taxpayers, both individuals and firms. Recent proposals by the Mirrlees Review, drawing on lessons from optimal tax analysis, include some ways that the tax system can be reformed to tax windfall gains, albeit in a context limited by distribution-neutrality. We propose a tax reform agenda for Québec and Canada that can both improve efficiency and fairness. Our proposals contrast with those of the Québec Taxation Review Committee.

Suggested Citation

  • Boadway, Robin & Tremblay, Jean-François, 2017. "Tax reform in Québec: An alternative vision," L'Actualité Economique, Société Canadienne de Science Economique, vol. 93(3), pages 339-366, Septembre.
    • Handle: RePEc:ris:actuec:0172
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