This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are...

We investigate how potential tax-driven migrations modify the Mirrlees income tax schedule when two countries play Nash. The social objective is the maximin and preferences are quasilinear in income. Individuals differ both in skills and migration costs, which are continuously distributed. We...

We solve a large class of multidimensional adverse selection problems with one observed action, to derive the nonlinear optimal income tax schedule when individuals differ along multiple unobserved characteristics. Based on a perturbation of the optimal allocation, our method allows individuals...

This article surveys the economic theory that designs the optimal nonlinear income tax schedule that trades off the equity gains of a more progressive income tax schedule against the incentives to work less induced by such a more progressive income tax schedule. We take into account not only the...

In France, the coexistence of three expensive policies intended to reduce the labor cost, a general payroll tax cut on low-paid jobs, the Tax Credit for Competition and Employment and the Responsibility Pact announced in early 2014 is a source of complexity that makes the overall tax-benefit...

We investigate how the optimal nonlinear income tax schedule is modified when taxpayers can evade taxation by emigrating. We consider two symmetric countries with Maximin governments. Workers choose their labor supply along the intensive margin. The skill distribution is continuous, and, for...

La coexistence de trois dispositifs massifs de réduction du coût du travail, les exonérations générales de cotisations employeurs, le Crédit d'Impôt pour la Compétitivité et l'Emploi, et le " pacte de responsabilité " dont la mise en place a été annoncée au début 2014, n'est pas un...

This article examines unemployment disparities and efficiency in a densely populated economy with two job centers and workers distributed between them. We introduce commuting costs and search-matching frictions to deal with the spatial mismatch between workers and firms. In equilibrium, there...

This paper develops a general method to solve the optimal nonlinear income tax model with one action (individual pre-tax income) and multidimensional characteristics. Individuals differ in terms of skills and belong to different groups. A group is a subset of individuals with the same vector of...