François Vaillancourt

François Vaillancourt has been a professor in the department of economic sciences at the University of Montreal since 1976. He completed his Ph.D. in economics at Queen's University in 1978. Professor Vaillancourt has been a guest lecturer at the University of Toronto and Australian National University and a research scholar at the Institute for Research in Public Policy (1992-2000) and the CD Howe Institute (2000-2003). Professor Vaillancourt was also the coordinator of research for the MacDonald Commission (1983-1986). He has consulted for a number of international organizations such as the World Bank, OECD, UNDP and national agencies such as Statistics Canada, Finance Canada, and the Seguin Commission. His fields of research include linguistic policies, intergovernmental financial relations, and tax compliance costs. He has published on a wide variety of issues including equalization in federal countries, education, minority language policies, federalism, and taxation. Professor Vaillancourt is widely acknowledged as one of the pre-eminent scholars on the issue of tax compliance and administrative costs.

Recent Research by François Vaillancourt

— Apr 28, 2016
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Measuring Personal Income Tax Complexity in Canada

Measuring Personal Income Tax Complexity in Canada, examines the evolution of Canadian tax legislation, tax guides and tax expenditures in an effort to quantify complexity. For example, the study finds that between between 1981 and 2014, the number of federal personal income tax expenditures (i.e. targeted tax breaks for particular individuals or activities including deductions, exemptions, exclusions, and tax credits) available to Canadians increased from 101 to 128—an increase of 27 per cent.

— Jan 19, 2016
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Effect of Corporate Income and Payroll Taxes on the Wages

While some advocate for increases in corporate taxes as a means to deal with current fiscal challenges, The Effect of Corporate Income and Payroll Taxes on the Wages of Canadian Workers, calculates the monetary impact of such a policy on the average worker. It finds that, after controlling for other factors (such as a worker’s age, education, occupation, and industry), a one per cent increase in the corporate income tax rate reduces the average hourly wage rate of Canadian workers by between 0.15 and 0.24 per cent in the following year.

— Jul 21, 2015
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In light of recent calls for an expanded Canada Pension Plan and a provincial pension plan in Ontario, Compulsory Government Pensions vs. Private Savings: The Effect of Previous Expansion to the Canada Pension Plan spotlights some of the unintended hazards of an increase in forced retirement savings.  Specifically, the study finds that past increases in mandatory CPP contributions were followed by a decrease in private voluntary savings among Canadian households.