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.

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

Quebecers are the most heavily taxed citizens in North America. The top marginal personal tax rate is higher than in any other province, and hits the Quebec taxpayer beginning at the relatively low income of $53 405. In fact, the top marginal rate is reached faster in Quebec than in any of the G-7 countries. The promised reduction could correct this situation by reducing marginal rates by one third. The time is right to implement a real tax reform in Quebec.

Tax reductions and their effects on the economy.