France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

La question posée par ce papier est la suivante : dans quelle mesure est-il souhaitable de taxer le secteur informel ? Un modèle théorique de taxation optimale permet d’abord de fournir une réponse analytique à cette question. Une version empirique du modèle permet ensuite d’estimer...

This short comment provides an assessment on the impact of changing the rules of social security contributions by employers, namely raising the tax base to include not only wages but also value added or capital investments.

Since the early 90's, the Federal Planning Bureau assesses the sustainability of pensions in Belgium. Since a couple of years, it uses a dynamic microsimulation model, MIDAS_BE, to assess the development of the adequacy of pensions. This working paper illustrates the possibilities generated by...

Social security systems are often treated according to their epistemology. The bismarckian and beverdgian systems could be the origin of all social protection systems. The firs was created by Bismark at 1883 in Germany, it was based on the insurance principal. The beverigian system was...

This paper is interested in the question of the social pensions. In Morocco a big part of the elderly in Morocco perceives no pension and no transfer of any form. To solve the problem of the poverty of the elderly persons passes by the implementation of a social pension. This article is...

The objective of this article is to estimate the effects of the population aging on the financial viability of the pension system and the macroeconomic evolution in a general way. To do it, we built a computational OLG model. The results show that the current ageing and which will accelerate in...

Canada’s current system of fiscal federalism, which results in very large transfers of resources from have provinces to have-not provinces, promotes consumption over investment and hence does not maximize our productivity potential. The author recommends reform of Employment Insurance towards...

The main consequence of globalization is to accelerate the process of concentrating the wealth all around the world. Nevertheless, it did not contribute to solve the contradictions of capitalism which is not able to boost a long-time accumulation. Therefore, there are tremendous pressures to...