Bulletin de veille : Vol 3, no 3, 2009
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(2) arguments for tax exemption or even subsidization of capital income, and then examines the many qualifications to these arguments. His analysis pays particular attention to the implications of the existence of firm-specific and location-specific economic rents and the issues raised by new techniques for international tax avoidance. In all cases, the discussion of theoretical arguments is followed by an examination of the empirical evidence, including studies specific to Canada as they are available. The author then traces the implications of the analysis for corporate income tax policy in Canada, including the recently enacted corporate income tax rate reductions and other potential reforms.. CONFERENCE BOARD OF CANADA Glen Hodgson, Fixing the Recession: Policy Guidance for Canada and Governments Everywhere, décembre 2008, 6 pages. http://www.conferenceboard.ca/documents.aspx?DID=2842. Le gouvernement fédéral doit dépenser entre 1 et 2 % de son PIB pour faire face à la récession. z The full weight of the recession in major industrial economies is now upon us. The United States, Japan, and the European Union are all in deep recession, with Canada close behind. Challenging times demand bold leadership and action. While Canada was in much better initial shape than most other industrial economies, we too have been dragged into the recessionary vortex. Monetary policy has been used aggressively to date, but it may be reaching the limits of its effectiveness. Complementary fiscal action must now ride to the rescue. This briefing analyzes the macro-economic options available to governments and offers more detailed advice on Canadian fiscal policy specifically.. Pedro Antunes, Sabrina Browarski, Todd Crawford et Matthew Stewart, Federal Budget 2009: A Budget In Synch With the Times, janvier 2009, 6 pages. http://www.conferenceboard.ca/topics/economics/budgets/fed_2009_budget.aspx. Une analyse du budget fédéral par le Conference Board of Canada. Big spending is the main theme of Canada’s federal Budget 2009. The federal government says it will spend just over $43 billion on economic stimulus, spread out over the course of the next four years. The effectiveness of these recessionfighting measures will depend on how quickly programs can be implemented, as well as their respective impact on stimulating economic growth and job creation. The Conference Board of Canada’s own forecast is more optimistic than what is contained in the 2009 federal budget. Our forecast calls for real GDP to contract 0.5 per cent in 2009, followed by a strong rebound of 3.6 per cent in 2010.. FRASER INSTITUTE Niels Veldhuis, Charles Lammam & Alex Gainer, Generosity in Canada and the United States: The 2008 Generosity Index, 8 décembre 2008, 10 pages. http://www.fraserinstitute.org/commerce.web/product_files/Generosity_Index_2008.pdf. Charles Lammam & Alex Gainer, How generous are Canadians?, 1er décembre 2008, 2 pages. http://www.fraserinstitute.org/Commerce.Web/product_files/HowGenerousAreCanadians.pdf. Qui est plus généreux au niveau des dons de charité, le Canada ou les États-Unis? z Interest in the charitable sector is heightened each year as the holiday season approaches. The charitable sector depends on the generosity of thousands of ordinary citizens who donate privately to charities to enhance the quality of life in their communities and beyond. The Fraser Institute’s annual Generosity Index measures this private monetary generosity using readily available data on the extent and depth of charitable donations, as recorded on personal income tax returns in Canada and the United States. As in previous years, the 2008 index reveals a substantial generosity gap between these two countries.. 2.
(3) Niels Veldhuis, Milagros Palacios & Keith Godin, Canadian Provincial Investment Climate: 2008 Report, 4 décembre 2008, 69 pages. http://www.fraserinstitute.org/commerce.web/product_files/ProvincialInvestmentClimate2008.pdf. Analyse comparative des incitatifs fiscaux à l’investissement dans les différentes provinces. z The allocation of investment capital, both internationally and domestically, is increasingly acknowledged as a leading contributor to a jurisdiction’s economic success or failure. It is, therefore, critical to have objective, empirical measurements that document differences in investment climates. The Provincial Investment Climate Index is an important step toward creating empirical measurements of investment climates since it quantitatively evaluates public policies that create and sustain positive investment climates. The Provincial Investment Climate Index includes seven components: (1) Corporate income tax (CIT), (2) Fiscal prudence, (3) Personal income tax (PIT), (4) Transportation infrastructure, (5) Corporate capital tax (CCT), (6) Labour market regulation, and (7) Burden of regulation.. SOCIAL SCIENCE RESEARCH NETWORK Mathieu Laberge, Inefficacité, iniquité et marché politique : bases de l’immobilisme fiscal du Québec, Cirano, Série scientifique, janvier 2009, 38 pages. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1333122. Problèmes du système fiscal québécois sous l’angle de la politique fiscale. z Cette étude propose d’aborder le système fiscal québécois – incluant les impôts, les taxes et les tarifs – sous l’angle de la détermination des politiques fiscales sur le marché politique. Afin de permettre une réflexion globale sur la fiscalité québécoise, elle commence par présenter les principes d’évaluation de la fiscalité : équité, efficacité, impact sur la croissance économique ainsi que transparence et simplicité. L’étude présente ensuite un survol des diverses taxes, impôts et tarifs en vigueur et les analyse au regard des principes élaborés précédemment. Une section présente ensuite succinctement les modèles d’analyse du marché politique, dont la théorie de l’électeur médian. Elle tente également de dresser le portrait de l’électeur médian québécois. La dernière section aborde quelques politiques fiscales du gouvernement du Québec et les scrute sous l’angle des principes de taxation et du marché politique.. ÉTATS-UNIS CONGRESSIONAL BUDGET OFFICE Congressional Budget Office, Budget Options Volume 1 Health Care, décembre 2008, 236 pages. http://www.cbo.gov/ftpdocs/99xx/doc9925/12-18-HealthOptions.pdf. Étude de différentes options afin de réduire les dépenses du gouvernement dans le système de santé américain. z This volume—which expands on one of the Congressional Budget Office’s (CBO’s) regular reports to the House and Senate Committees on the Budget—presents 115 options for reducing (or, in some cases, increasing) federal spending on health care, altering federal health care programs, and making substantive changes to the nation’s health insurance system. The options compiled for this volume stem from a variety of sources, including extensive discussions with Congressional staff; reviews of legislative proposals, the President’s budget, and academic literature; and analyses conducted by CBO staff, other government agencies, and private groups. Although the number of health-related policy. 3.
(4) options shown here is significantly greater than in previous Budget Options volumes, it is not an exhaustive list: Some options could not be included because of time constraints or analytical complexity. The inclusion or exclusion of a particular policy change does not represent an endorsement or rejection by CBO; to ensure impartiality, the discussion of each option summarizes arguments for and against it. In keeping with CBO’s mandate to provide objective analysis, the report makes no recommendations.. BROOKINGS INSTITUTION Brookings Institution, Memo to the President: Tax Reform’s Challenges and Opportunities, 5 décembre 2008, 217 pages. http://www.brookings.edu/~/media/Files/events/2008/1205_taxation/20081205_transition_tax.pdf. Transcription d’une conférence sur les changements que le nouveau Président devrait apporter au régime fiscal. z The U.S. tax code is too complex, riddled with loopholes, and widely perceived to be unfair. Now, a new administration faces the challenge of addressing these shortcomings while also creating a system that is judged to be simpler, fairer and more supportive of economic growth. And fast approaching are the expiration of the Bush tax cuts, the growing reach of the alternative minimum tax (AMT), health reform, the search for alternative revenue sources, changes in corporate taxes, and efforts to reduce global warming.. Rebecca M. Blank & Mark H. Greenberg, Improving the Measurement of Poverty, 8 décembre 2008, 39 pages.. http://www.brookings.edu/~/media/Files/rc/papers/2008/12_poverty_measurement_blank/12_poverty_measurement _blank.pdf. Comment améliorer les moyens utilisés pour calculer le taux de pauvreté. z The authors recommend the adoption of a new poverty measure, along the lines recommended by the National Academy of Sciences (NAS), in order to provide a more accurate measure of economic need in the United States. The current poverty measure relies on 1955 data and a methodology developed in the early 1960s. The current measure is not sensitive to changes in tax policy, in-kind benefits, work expenses, or medical payments; all of these have changed substantially over the years and affect the well-being of low-income families. The authors indicate why the NAS approach is superior to other possibilities and discuss the specific decisions that must be made to effectively implement a new poverty measure. They present data that indicate how such a change could affect poverty rates. They recommend a new NAS study to develop a measure for a “decent living standard” at a level above the poverty level, and recommend additional federal data collection and research.. TAX POLICY CENTER Eric Toder, Leonard E. Burman & Christopher Geissler, How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?, 4 décembre 2008, 22 pages. http://www.taxpolicycenter.org/UploadedPDF/1001234_tax_expenditures.pdf. À qui profitent les dépenses fiscales accordées aux particuliers? z Analysts often add up tax expenditures to estimate an aggregate cost, but those tallies are inaccurate because they ignore interactions among provisions. We estimate that interactions raise the cost of nonbusiness tax expenditures by 5 to 8 percent, depending on whether an AMT patch is in effect. In 2007, these tax expenditures totaled about $750 billion 5.5 percent of GDP. While tax expenditures benefit taxpayers in all income groups, high-income households gain more relative to income than low-income ones. Although the AMT eliminates some tax preferences, it increases overall tax expenditures because most AMT taxpayers face higher marginal tax rates.. 4.
(5) Roberton Williams, President-Elect Obama's Tax and Stimulus Plans, 8 janvier 2009, 22 pages. http://www.taxpolicycenter.org/UploadedPDF/411816_obamas_tax.pdf. Le plan de relance économique de Barack Obama. z During the presidential campaign, Barack Obama proposed a comprehensive tax plan that would raise taxes on highincome taxpayers, cut taxes for low- and middle-income households, and lose $2.9 trillion dollars of revenue over ten years. Obama will take office with the economy in sharp recession and a deteriorating fiscal situation, made worse by new spending on a bailout plan. Faced with those crises, Obama says he will pursue both his campaign tax plan and additional tax-related proposals addressing problems created by the downturn. This paper examines revenue and distributional effects of the tax plan and describes some stimulus proposals.. Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Elaine Maag, Eric Toder & Roberton Williams, Tax Stimulus Report Card: House Bill, 26 janvier 2009, 25 pages. http://www.taxpolicycenter.org/UploadedPDF/411827_stimulus_reportcard.pdf. Rosanne Altshuler, Leonard E. Burman, Howard Gleckman, Dan Halperin, Benjamin H. Harris, Elaine Maag, Kim Rueben, Eric Toder & Roberton Williams, Tax Stimulus Report Card: Senate Finance Committee, 10 février 2009, 35 pages. http://www.taxpolicycenter.org/UploadedPDF/411830_senate_stimulus_reportcard.pdf. Le gouvernement américain reçoit son bulletin sur les mesures de stimulation de son économie. The Tax Policy Center has graded the key tax provisions of the pending House \ Senate stimulus bill (the "American Recovery and Reinvestment Tax Plan of 2009"). Our grades, which rely on the bill's legislative language, focus on how well these measures would boost the economy in the short run. Accompanying write-ups describe current law, the proposed change, and the short- and long-term effects on the budget, the economy, fairness and tax complexity. We will update the report card as we learn more about the provisions and as the stimulus bill moves through Congress.. CENTER ON BUDGET AND POLICY PRIORITIES Chye-Ching Huang, Corporate tax cut likely to be ineffective as stimulus, Special series; Economic recovery watch, 23 janvier 2009, 3 pages http://www.cbpp.org/1-23-09tax.pdf. Les répercussions des réductions de taux d’impôt corporatifs en période de récession. z Numerous government and independent studies agree that corporate tax rate cuts provide relatively little “bang-forthe-buck” as stimulus. The Congressional Budget Office (CBO), for example, has concluded that a corporate rate cut “is not a particularly cost-effective method of stimulating business spending.” The Congressional Research Service (CRS) has found that in terms of stimulating aggregate demand, the “effect of corporate rate cuts is likely small.” And Mark Zandi, chief economist of Moody’s Economy.com, has rated a corporate tax rate cut as one of the least effective of all tax and spending options in stimulating the economy, estimating that it would generate only 30 cents in economic demand for every dollar spent on the tax cut. Nevertheless, some policymakers and business groups — many of them longstanding proponents of corporate tax cuts regardless of economic conditions — now advocate cutting corporate tax rates as a stimulus measure. There is a serious debate to be had about whether cutting corporate rates, especially if done in tandem with measures to close corporate tax loopholes, would strengthen the economy over the long run. But corporate rate cuts simply are not credible as short-term economic stimulus in a recession.. 5.
(6) ROYAUME-UNI HM TREASURY HM Treasury, Tax relief for travel expenses: temporary workers and overarching contracts - a summary of responses, décembre 2008, 25 pages http://www.hm-treasury.gov.uk/d/taxrelief_travelexpenses101208.pdf. Problématique du traitement fiscal des dépenses de déplacement des employés. z This consultation seeks to expand and test the Government’s analysis of those structures using overarching employment contracts –umbrella companies and employment agencies- in terms of the size of the sector, their role within the wider labour market and the extent of the problems arising from the use of these structures. Umbrella companies and some employment agencies make use of overarching employment contracts which enable some temporary workers to gain tax relief for travel expenses not available to others working in similar circumstances. There is also evidence of widespread abuse of the travel expenses rules by these structures. Non-compliance and the use of these structures to pay less income tax and national insurance contributions (NICs) lead to a loss to the Exchequer, as well as further problems.. INTERNATIONAL OCDE Laura Vartia, How do Taxes affect Investment and Productivity? - An Industry-Level Analysis of OECD Countries, Economic Department Working Papers n° 656, 19 décembre 2008, 40 pages. http://www.olis.oecd.org/olis/2008doc.nsf/LinkTo/NT00007A42/$FILE/JT03257802.PDF. La taxation des entreprises ne fait pas bon ménage avec l’investissement. z Cette étude vise à étudier l’effet des politiques de taxation sur les investissements et la productivité des entreprises. Nous utilisons des données sectorielles pour un ensemble de pays de l’OCDE et analysons dans quelle mesure l’impact de la taxation diffère selon les secteurs. Selon nos résultats, une hausse de l’impôt sur les sociétés ou une baisse des provisions pour amortissement du capital provenant de variations du coût d’usage du capital induisent une baisse de l’investissement des entreprises.. Randall S. Jones et Masahiko Tsutsumi, Reforming the tax system in Japan to promote fiscal sustainability and economic growth, Economic Department Working Papers n° 650, 1er décembre 2008, 46 pages. http://www.olis.oecd.org/olis/2008doc.nsf/LinkTo/NT0000793E/$FILE/JT03256615.pdf. Pistes de solutions pour une réforme fiscale réussie au Japon. z La réforme fiscale est une priorité urgente : l’État japonais doit se procurer des recettes supplémentaires à hauteur de 5 à 6 % du PIB pour simplement stabiliser la dette du pays, qui atteint désormais 180 % du PIB. Au-delà de cette progression des ressources, la réforme fiscale devrait promouvoir la croissance économique, faire face à la dispersion croissante de la distribution des revenus et améliorer la fiscalité locale. Les recettes supplémentaires devraient provenir pour l’essentiel d’une augmentation du taux de la taxe sur la consommation, qui est actuellement le plus faible de toute la zone OCDE, et de l’élargissement des bases d’imposition des revenus des personnes physiques et morales. Les autorités devraient abaisser le taux de l’impôt sur les sociétés, aujourd’hui le plus élevé des pays membres de l’OCDE, afin de promouvoir la croissance, et supprimer les mécanismes fiscaux qui sont préjudiciables à l’offre de main-d’œuvre et. 6.
(7) perturbent les affectations de capital. Le Japon devrait aussi envisager, pour favoriser l’équité, l’instauration d’un crédit d’impôt sur le revenu d’activités professionnelles. La fiscalité locale devrait bénéficier de mesures de simplification et s’appuyer davantage sur les impôts et taxes déjà en vigueur en matière foncière et immobilière, ainsi que sur les revenus et sur la consommation.. INTERNATIONAL TAX DIALOGUE Adam Wagstaff, « Social Health Insurance vs. Tax-Financed Health Systems—Evidence from the OECD », Policiy Research Working Papers n° 4821, 24 janvier 2009, 39 pages. http://wwwwds.worldbank.org/external/default/WDSContentServer/IW3P/IB/2009/01/21/000158349_20090121101737/Rendere d/PDF/WPS4821.pdf. Analyse comparative des systèmes de santé financés par les taxes et ceux financés par une assurancesanté. z This paper exploits the transitions between tax-financed health care and social health insurance in the OECD countries over the period 1960–2006 to assess the effects of adopting social health insurance over tax finance on per capita health spending, amenable mortality, and labor market outcomes. The paper uses regression based generalizations of differencein-differences and instrumental variables to address the possible endogeneity of a country’s health system. It finds that adopting social health insurance in preference to tax financing increases per capita health spending by 3–4 percent, reduces the formal sector share of employment by 8–10 percent, and reduces total employment by as much as 6 percent. For the most part, social health insurance adoption has no significant impact on amenable mortality, but for one cause— breast cancer among women—social health insurance systems perform significantly worse, with 5-6 percent more potential years of life lost.. SOCIAL SCIENCE RESEARCH NETWORK Lily L. Batchelder, « Estate Tax Reform: Issues and Options», NYU School of Law, Law & Economics Research Paper Series, Working Paper n° 09-02, janvier 2009, 23 pages. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1320304. Analyse des avantages d’un impôt successoral. z The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax contributes importantly to the progressivity of the tax system as a whole by partially offsetting the tax advantages accorded to inherited income among highincome households. It also appears to be a relatively efficient source of revenue. Nevertheless, the estate tax system could be improved by adopting a package of simplification measures or, more fundamentally, by replacing it with an inheritance tax.. Équipe de rédaction du Bulletin de veille Marie-Pierre Allard, Gilles N. Larin, Émilie Laroche, Eric Bertrand Amvella Mendimi, Guillaume Corriveau, Marie-Ève Maltais, Maude Laberee-Fournier, Yasmine Fatima Abdou.. 7.
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