Le Concept De Revenu Minimum Garanti Et Ses Applications - Rapport D'étape Du Comité D'experts

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Le Concept De Revenu Minimum Garanti Et Ses Applications - Rapport D'étape Du Comité D'experts LE CONCEPT DE LE CONCEPT DE RAPPORT RAPPORT D’ÉTAPE D’ÉTAPE DU COMITÉ DU COMITÉ D’EXPERTS D’EXPERTS ET SES APPLICATIONS ET SES APPLICATIONS LE CONCEPT DE RAPPORT D’ÉTAPE DU COMITÉ D’EXPERTS ET SES APPLICATIONS Le concept de revenu minimum garanti et ses applications - Rapport d'étape du comité d'experts Dépôt légal – Mars 2017 Bibliothèque et Archives nationales du Québec ISBN 978-2-550-77959-9 (imprimé) ISBN 978-2-550-77960-5 (PDF) © Comité d’experts sur le revenu minimum garanti, 2017 LETTRE DE TRANSMISSION DU COMITÉ D’EXPERTS SUR LE REVENU MINIMUM GARANTI Québec, février 2017 M. François Blais Ministre de l’Emploi et de la Solidarité sociale M. Carlos Leitão Ministre des Finances Messieurs les Ministres, Tel que demandé dans le mandat qui nous a été confié par le gouvernement, nous vous transmettons ci-joint le rapport d’étape préparé par notre comité dans le cadre des travaux sur le revenu minimum garanti. Ce rapport est consacré au concept de revenu minimum garanti et à ses applications pratiques. Nous avons souhaité fonder nos travaux sur une base solide en procédant à un effort de clarification des concepts en cause, alors que la notion même de revenu minimum garanti fait référence à des propositions différant souvent de façon significative les unes par rapport aux autres. Cet effort a été réalisé avec un souci permanent d’objectivité, dans un débat où les concepts et les définitions tiennent une place majeure. Nous avons également voulu rendre compte du recensement sélectif et des analyses effectuées concernant les applications et les expérimentations du revenu minimum garanti rendues publiques dans de nombreuses juridictions. Nous avons tenu à ce que cet exercice soit mené avec rigueur et en parfaite cohérence avec les concepts précédemment dégagés. Notre comité est à l’œuvre depuis plusieurs semaines sur la suite des travaux devant mener à la formulation de recommandations concrètes, dans le cadre du mandat qui nous a été confié. Il s’agit d’un mandat dont nous mesurons toute l’ampleur. Nous sommes en même temps extrêmement stimulés par la nature des enjeux en cause, ainsi que par la confiance dont vous nous faites bénéficier. En souhaitant que ce premier produit de nos travaux réponde à vos attentes, nous vous prions de croire, Messieurs les Ministres, à l’assurance de notre considération distinguée. Les membres du Comité d’experts sur le revenu minimum garanti Dorothée Boccanfuso, présidente du comité Jean-Michel Cousineau, membre du comité Raquel Fonseca, membre du comité I TABLE DES MATIÈRES Lettre de transmission du Comité d’experts sur le revenu minimum garanti ............. I Introduction ..................................................................................................................... 1 PREMIÈRE PARTIE : Les fondements théoriques du revenu minimum garanti ......... 9 1. Les fondements et les caractéristiques du revenu minimum garanti ................ 11 2. Les formes du revenu minimum garanti ............................................................... 15 2.1 L’allocation universelle ................................................................................................... 16 2.2 L’impôt négatif sur le revenu .......................................................................................... 24 2.3 Les régimes de base de soutien du revenu ................................................................... 32 3. La définition du revenu minimum garanti retenue par le comité ........................ 39 DEUXIÈME PARTIE : Les applications et les expérimentations du revenu minimum garanti ....................................................................... 43 1. Un recensement sélectif d’applications et d’expérimentations du revenu minimum garanti .................................................................................................... 45 2. Deux applications impliquant l’ensemble de la juridiction ................................. 51 2.1 Une mesure en place : le Alaska Permanent Fund Dividend ........................................ 52 2.2 Une réforme en cours : le Universal Credit au Royaume-Uni ........................................ 60 3. Deux projets passés .............................................................................................. 67 3.1 Le Mincome au Manitoba ............................................................................................... 68 3.2 Le Revenu de base inconditionnel en Suisse ................................................................ 74 4. Trois projets pilotes en cours ou à venir .............................................................. 79 4.1 Un projet pilote en Finlande ........................................................................................... 80 4.2 Un projet pilote aux Pays-Bas ........................................................................................ 85 4.3 Un projet pilote en Ontario ............................................................................................. 90 5. Les observations du comité .................................................................................. 99 Conclusion .................................................................................................................. 103 Annexe 1 : Le Comité d’experts sur le revenu minimum garanti ..................... 107 III Liste des graphiques GRAPHIQUE 1 Versement d’une allocation universelle en fonction du revenu ....................... 17 GRAPHIQUE 2 Revenu incluant l’allocation universelle .......................................................... 17 GRAPHIQUE 3 Versement d’un impôt négatif en fonction du revenu ...................................... 26 GRAPHIQUE 4 Revenu incluant l’impôt négatif ....................................................................... 26 GRAPHIQUE 5 Versement d’un régime de base de soutien du revenu similaire à l’assistance sociale au Québec ....................................................................... 33 GRAPHIQUE 6 Revenu incluant un régime de soutien du revenu de base similaire à l’assistance sociale au Québec ....................................................................... 33 GRAPHIQUE 7 Allocation versée aux résidents de l’Alaska dans le cadre de l’Alaska Permanent Fund Dividend – 1982 à 2016 ....................................................... 54 GRAPHIQUE 8 Illustration du Universal Credit au Royaume-Uni – Région du Grand Londres, 2016 .................................................................................................. 63 GRAPHIQUE 9 Illustration du Universal Credit au Royaume-Uni – Autres régions, 2016 ....... 63 V Liste des tableaux TABLEAU 1 Propriétés, avantages et questionnements associés à l’allocation universelle........................................................................................................ 23 TABLEAU 2 Propriétés, avantages et questionnements associés à l’impôt négatif sur le revenu .......................................................................................................... 31 TABLEAU 3 Propriétés, avantages et questionnements associés aux régimes de base de soutien du revenu .............................................................................. 37 TABLEAU 4 Synthèse des applications et expérimentations dans plusieurs juridictions ........................................................................................................ 46 TABLEAU 5 Paramètres du Mincome ................................................................................. 70 TABLEAU 6 Niveau d’allocation et taux de récupération visés pour les trois groupes expérimentaux – propositions soumises aux consultations en Ontario .......... 92 TABLEAU 7 Sommaire des montants versés ou devant être versés dans le cadre des applications ou des expérimentations de revenu minimum garanti de certaines juridictions ........................................................................................ 96 TABLEAU 8 Sommaire des propriétés des trois formes de revenu minimum garanti ...... 104 TABLEAU 9 Sommaire des propriétés de certaines applications ou expérimentations de revenu minimum garanti – Alaska, Royaume-Uni et Manitoba ................ 105 TABLEAU 10 Sommaire des propriétés de certaines applications ou expérimentations de revenu minimum garanti – Suisse, Finlande, Pays-Bas (Utrecht) et Ontario ........................................................................................................... 105 VII INTRODUCTION Le gouvernement a mis en place un comité d’experts sur le revenu minimum garanti afin de « présenter au ministre de l’Emploi et de la Solidarité sociale et au ministre des Finances ses recommandations sur les questions de soutien du revenu »1. Conformément au mandat qui lui a été confié, le comité remet au gouvernement un rapport d’étape. Ce rapport est consacré au concept de revenu minimum garanti et à ses applications pratiques. Le mandat confié au comité d’experts Le gouvernement a confié au comité d’experts le mandat : « – de documenter et d’analyser les composantes ainsi que le fonctionnement du régime québécois de soutien du revenu actuel; « – de repérer, de documenter et d’analyser des initiatives concrètes concernant l’évolution du soutien du revenu (recension internationale); « – de poser un diagnostic sur le fonctionnement du régime québécois de soutien du revenu actuel; « – de repérer, de documenter et d’évaluer des options pour améliorer le régime québécois de soutien du revenu; […] « – de formuler des recommandations permettant d’améliorer
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