This paper looks at the Quebec's tax system – including taxes and tarification – with the perspective of the determination of fiscal policies in the political market. To allow a global reflection on the Quebec's fiscal policy, it begins with the presentation of general principles used to evaluate a tax system: equity, efficiency, economic growth, transparency and simplicity. The study then presents an overview of the main fiscal instruments used in the province of Quebec and analyses them with the preceding principles. A third section explains briefly a few models of political markets, notably the median voter theory. It also attempts to make a broad overview of Quebec's median voter. The last section analyses a selection of fiscal policies adopted by the government of Quebec under the spectacle of the principles explained earlier and the political market.

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