Le ministre canadien des Finances Ralph Goodale annonçait la semaine dernière que l’excédent budgétaire fédéral pour 2004-2005, que le gouvernement prévoyait être de 4 milliards de dollars, atteindra 9 milliards, soit le même montant que l’année précédente. Le ministre prévoit affecter une partie de ce montant au remboursement de la dette et le reste à de nouvelles dépenses, comme le réclament de nombreux groupes de pression. L’IEDM rappelle pour sa part qu’une baisse des impôts comporterait des avantages beaucoup plus significatifs pour l’économie canadienne.

Publication of the Economic Note entitled Why a flat tax would be fairer and more efficient.

Should Jean Charest forget about his engagement to lower the taxes of all Quebecers?

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.

Léger Marketing poll commissioned by the Montreal Economic Institute.

Léger Marketing poll commissioned by the Montreal Economic Institute.

The current taxation system and its harmful effect on the incentive to work.

The positive economic impact of a reduction in personal income tax.

The positive economic impact of a reduction in personal income tax.

Publication of a Research Paper on the expected economic impact of a reduction in personal income tax.