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Une taxe nationale de vente doit-elle exempter l’alimentation? Une réponse d’une analyse d’équilibre général dans le cas du Québec

Listed author(s):
  • Lefebvre, Pierre

    (Département de science économique, Université du Québec à Montréal)

  • Mayer, Francine

    (Département de science économique, Université du Québec à Montréal)

This paper analyses the national retail sales tax reform proposed in the federal government's June 1987 White Paper on Tax Reform using an applied general equilibrium model of the Quebec economy. The model evaluates the welfare effect and the incidence effects in Quebec of replacing both the federal manufacturer's sales tax and the existing provincial retail sales tax with a two-rate national retail sales tax. We consider two scenarios, the first with food exempt and the second with food taxed. The results show that the reform with food taxed increases the efficiency gains. However, the impact on the distribution of the welfare gains (burden) of the sales tax for 28 representative household groups is only slightly modified by the tax treatment of food. It also appears that the effects of sales tax reforms are very sensitive to the export demand conditions of the economy. Cette étude analyse, à l’aide d’un modèle d’équilibre général de l’économie du Québec, le bien-fondé d’exclure l’alimentation de la base de taxation dans le cadre d’une taxe de vente nationale telle que proposée dans le Livre blanc de juin 1987 du ministère des Finances du Canada. Elle évalue, en termes de bien-être et de sa répartition entre 28 ménages représentatifs de la population du Québec, le remplacement des régimes existants de taxes de vente par une taxe nationale selon deux scénarios : en incluant ou excluant l’alimentation de l’assiette fiscale. Il se dégage des résultats que l’élargissement de la base de taxation à l’alimentation accroît l’efficacité économique mais que le fait d’exclure ou non l’alimentation modifie peu la distribution des gains ou des pertes de bien-être. Il ressort aussi que les résultats sont très sensibles aux conditions de demande d’exportations de l’économie.

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Article provided by Société Canadienne de Science Economique in its journal L'Actualité économique.

Volume (Year): 66 (1990)
Issue (Month): 1 (mars)
Pages: 31-49

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Handle: RePEc:ris:actuec:v:66:y:1990:i:1:p:31-49
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  1. Jones, Rich & Whalley, John, 1988. "Regional effects of taxes in Canada : An applied general equilibrium approach," Journal of Public Economics, Elsevier, vol. 37(1), pages 1-28, October.
  2. Chun-Yan Kuo & Thomas Mcgirr & Satya Poddar, 1988. "Measuring the Non-Neutralities of Sales and Excise Taxes in Canada," Development Discussion Papers 1988-08, JDI Executive Programs.
  3. Dufour, J.M. & Vaillancourt, F., 1981. "Provincial and Federal Sales Taxes: Evidence of Their Effect and Prospect for Change," Cahiers de recherche 8102, Universite de Montreal, Departement de sciences economiques.
  4. David F. Burgess, 1988. "On the Relevance of Export Demand Conditions for Capital Income Taxation in Open Economies," Canadian Journal of Economics, Canadian Economics Association, vol. 21(2), pages 285-311, May.
  5. Hatta, Tatsuo, 1986. "Welfare effects of changing commodity tax rates toward uniformity," Journal of Public Economics, Elsevier, vol. 29(1), pages 99-112, February.
  6. W. Erwin Diewert, 1988. "On Tax Reform," Canadian Journal of Economics, Canadian Economics Association, vol. 21(1), pages 1-40, February.
  7. Whalley, John, 1980. "Discriminatory Features of Domestic Factor Tax Systems in a Goods Mobile-Factors Immobile Trade Model: An Empirical General Equilibrium Approach," Journal of Political Economy, University of Chicago Press, vol. 88(6), pages 1177-1202, December.
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