Contenu de l'article

Titre Les réformes fiscales de 1988 au Canada et au Québec : une analyse d'équilibre général des implications pour le Québec
Auteur Francine Mayer, Pierre Lefebvre
Mir@bel Revue Economie et prévision
Numéro no 98, 1991/2 Etudes de la fiscalité
Rubrique / Thématique
Etudes de la fiscalité
Page 101-112
Résumé anglais The Fiscal Reforms in Canada and Quebec : a General Equilibrium Analysis for Quebec, by Pierre Lefebvre, Francine Mayer. The governments of Canada and Quebec recently engaged in a sizable reform of their tax scheme, the purpose of which was to make it more equitable and competitive. Our analysis focusses on the consequences of these reforms for Quebec. It is based on the simulation results obtained using a Shoven-Whalley type general equilibrium model of the Quebec economy, developed on a multi-sector and multi-household basis. One of the things this model integrates are the changes in the job behaviour of households likely to be induced by reforms. Its also enables us to measure the impact on macroeconomic aggregates, improvements in welfare and distributive effects related to each one of the reforms on which a simulation is run.
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_98_2_5227