Public funding of child care (CC) features prominently in the achievement of several social objectives in Quebec and across Canada. This article provides evidence on the impact of three main measures of public CC funding in Quebec (the provincial tax credit, the federal income tax deduction, and...

This paper analyzes the impact of a recent recommendation made by Quebec's Comité consultatif de lutte contre la pauvreté et l'exclusion sociale to guarantee every individual an income equal to 80 percent of Statistics Canada's Market Basket Measure (MBM). Workers with earnings at least...

This paper estimates the contribution of the main sources of income as well as that of taxes and transfers on the level of poverty in Quebec and in Canada. This contribution is decomposed into a product of the effects of total size and performance per dollar of each of the income sources. An...

This article draws a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims to improve the understanding of the impact of tax policy on the behaviour of economic agents. Using an accounting microsimulation model that reproduces the system of taxes and transfers in...