摘要：This article draws up a portrait of effective marginal tax rates (EMTRs) on labour income in Quebec. It aims in part to provide a better understanding of the impact of tax policy on the labour market and saving behavior of agents. Using an accounting micro-simulation model that incorporates the system of taxes and transfers in 2002 Quebec, we measure the EMTRs that result from the interaction of the mechanisms of income taxation and redistribution. Moreover, we evaluate the distribution of EMTRs in the population. The analysis of EMTRs shows, inter alia, that family policy, whose assistance is targeted towards low to medium income families, generates high levels of EMTRs ascribable to the generally rapid reduction of transfers as income increases. More than a quarter of the heads of single-parent households face an EMTR that can reach, and even exceed, 80%. As for the two-parent families, they mostly face EMTRs of around 50%. We finally show the importance of accounting for EMTR heterogeneity, both with respect to family types and income levels, in order to assess properly the variability of EMTRs in the population.
