Des baisses d'impôt : pour qui, comment et quand?
Douze constats à prendre en considération avant de procéder à de nouvelles baisses d'impôt sur le revenu au Québec

This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has been a slight improvement in this situation. Moreover, a comparative analysis of average tax rate changes shows that, with the recent fiscal reforms, Quebec has cut income taxes much more deeply than other G7 countries. This study also demonstrates that the parameters of the income tax system in Quebec take specific account of taxpayers' essential needs and their family status. However, the analysis also shows that the tax burden is most onerous on Quebec's middle class. Overall, the authors present twelve points to guide the government of Quebec in the elaboration of an income tax reduction plan. More precisely, the study seeks to answer the following questions: (1) When should it occur? (2) What group of taxpayers should benefit first? and (3) How should the government proceed with its implementation?
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