An Analysis of Effective Marginal Tax Rates in Quebec
| Autor: | Andrée-Anne Fournier, Bernard Fortin, Jean-Yves Duclos |
|---|---|
| Rok vydání: | 2009 |
| Předmět: |
Double taxation
Labour economics Public Administration Sociology and Political Science jel:D63 Population Family policy Effective tax rates taxation microsimulation family policy jel:H21 jel:H24 Microsimulation model 0502 economics and business Economics Repartition 050207 economics education 050205 econometrics education.field_of_study Welfare economics 05 social sciences 1. No poverty Economic agents jel:D31 Redistribution (cultural anthropology) International taxation jel:I38 8. Economic growth |
| Zdroj: | Canadian Public Policy. 35:343-371 |
| ISSN: | 1911-9917 |
| DOI: | 10.1353/cpp.0.0027 |
| Popis: | This article draws a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims to improve the understanding of the impact of tax policy on the behaviour of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in 2002 in Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia , that family policy, whose assistance is targeted toward low-income families, generates high levels of EMTRs ascribable to the generally fast reduction of transfers as income increases. More than a quarter of heads of single-parent households face an EMTR that can reach, and even exceed, 80 percent. As for two-parent families, they mostly face EMTRs of around 50 percent. We show the importance of accounting for EMTR heterogeneity, both with respect to types of families and levels of incomes, as well as evaluating the variability of EMTRs in the population. Abstract: Cet article dresse un portrait de la situation des taux marginaux effectifs d’imposition (TMEI) sur le revenu de travail au Quebec. Il vise a permettre une meilleure comprehension de l’impact des politiques gouvernementales sur le comportement des agents economiques. A l’aide d’un modele de microsimulation comptable reproduisant les systemes d’impots et de transferts au Quebec pour 2002, nous mesurons les TMEI qui resultent de l’interaction des mecanismes de perception et de redistribution. En outre, nous en evaluons la repartition au sein de la population. L’analyse de ces taux demontre, entre autres, que la politique familiale du gouvernement, dont l’aide est ciblee vers les families a faible revenu, engendre des TMEI eleves attribuables a la reduction generalement rapide des transferts avec le revenu de travail. Ainsi, plus du quart des chefs de famille monoparentale ont un TMEI pouvant atteindre, et meme exceder, 80 %. Quant aux families biparentales, elles font majoritairement face a un TMEI qui approche 50 %. Nous montrons l’importance de tenir compte de l’heterogeneite, a la fois selon les types de families et selon les niveaux de revenu, de maniere a bien evaluer la variabilite des TMEI a travers la population. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|