Author Description

In publishing this document, the Quebec government opens discussion on the best ways to lighten the individual tax burden. The first section quantifies the amount of tax burden of individuals in Quebec, compares it with that of Quebec's principal economic partners, and explains the progressive nature of Quebec taxation. The second section describes the current personal income tax system. The third considers different objectives which could be implemented in a process to reduce personal income taxes, and the fourth section sets out for discussion five scenarios that target one or another of the objectives previously identified.