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Le dosage des impôts au sein de la structure fiscale québécoise Le déplacement de la taxation des revenus vers la consommation

Listed author(s):
  • Luc Godbout
  • Matthieu Arseneau
Registered author(s):

    This paper analyses 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 favour of modifying the tax mix are analysed such as its impacts on savings, on labour supply and on tax compliance. While the Quebec government has recently modified its tax mix, the authors observe that it still relies more on income taxes, compared to the OECD countries average. However, comparative analysis data does not show any tendencies concerning the modification of the tax mix in developed countries. In fact, the reduction of income taxes observed in the analyzed countries is much more the consequence of a desire to decrease the tax burden rather than a desire for a modification of the tax mix. In this context, if the Quebec government is going to go forward with a tax mix reform, the authors suggest a moderate reform since the consumption tax rate is already one the highest in the region. Thus, they recommend the abolition of the tax exemptions concerning particular goods and services adopted coupled with an increase of the tax credit so as to compensate for the negative impact on the personal finances of2 poorer taxpayers. Les auteurs analysent les incidences d'une réduction de l'utilisation d'un impôt au profit d'un autre, qu'ils nomment la révision du dosage des impôts. Ils évaluent la pertinence d'un usage accru de la taxe à la consommation au détriment de l'impôt sur le revenu. Les arguments souvent invoqués en faveur d'une révision du dosage des impôts sont analysés, à savoir les incitatifs au travail, à l'épargne et à la conformité fiscale. Même s'il s'avère que le Québec a légèrement revu le dosage de ses impôts au cours des dernières années, les auteurs observent qu'il utilise encore beaucoup plus l'impôt sur le revenu comparativement à la moyenne des pays de l'OCDE. Toutefois, l'analyse comparative ne permet de dégager aucune tendance quant à une telle révision du dosage des impôts dans les pays industrialisés. En fait, la réduction du poids des impôts sur le revenu au sein des pays analysés paraît davantage corrélée à une réduction de la pression fiscale qu'à une révision du dosage des impôts. Dans ce contexte, si le gouvernement du Québec entend revoir le dosage des impôts, les auteurs suggèrent qu'il le fasse modérément puisque le taux de la taxe à la consommation figure déjà parmi les plus élevés de la région. À cet égard, ils préconisent plutôt un élargissement des biens et services visés par la taxe à la consommation jumelé à une hausse du crédit de la taxe de vente pour compenser son impact sur les finances personnelles des moins nantis.

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    Paper provided by CIRANO in its series CIRANO Working Papers with number 2005s-11.

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    Length: 48 pages
    Date of creation: 01 Mar 2005
    Handle: RePEc:cir:cirwor:2005s-11
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    1. Harriet Jackson & Chris Matier, "undated". "Public Finance Implications of Population Ageing: An Update," Working Papers-Department of Finance Canada 2003-03, Department of Finance Canada.
    2. Volkerink, Bjørn & Haan, Jakob de, 1999. "Political and institutional determinants of the tax mix : an empirical investigation for OECD countries," Research Report 99E05, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    3. Joel Slemrod & Jon Bakija, 2004. "Taxing Ourselves, 3rd Edition: A Citizen's Guide to the Debate over Taxes," MIT Press Books, The MIT Press, edition 3, volume 1, number 026269302x, July.
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