Wear a tie featuring the image of French economist, politician, and liberal thinker Frédéric Bastiat (1801-1850).
Maxime Bernier has served as the Vice-President of Corporate Affairs and Communications for the Standard Life Assurance Company of Canada. Prior to this, he was Director of Corporate and International Relations for the Quebec Securities Commission from February 1998 to January 2000, and Legislative Advisor to the Deputy Premier of Quebec from 1996 to 1998. Mr. Bernier joined the Quebec Bar in 1990 and is the author of the book Pour un taux d’imposition unique.
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A widespread myth holds that our personal income tax system with its progressive marginal rates is meant to embody values of fairness, justice and "social solidarity." Supporters of this system argue that tax rates should rise with income as a way of creating a more even "level of sacrifice" among citizens. It is possible, however, to show solidarity in taxation without relying on progressive rates. Social solidarity can also be financed through a flat rate tax system in which, lest we forget, higher-income individuals would continue to pay more in taxes in absolute terms.