The notion of implicit liabilities for pension systems can be interpreted in several ways. Two approaches are centered on benefits due to current pensioners or to be paid to current contributors: these two approaches are the method of accrued-to-date liabilities and the closed-group method. A...

In 2004, 41 Zones Franches Urbaines (ZFU) have replaced less generous Zones de Redynamisation Urbaine (ZRU). ZFUs are particularly generous Enterprise Zones schemes in which establishments are exempted from all taxes and social contributions for 5 years. A first wave of ZFUs was zoned in 1997,...

Most studies about the geographical location of a phenomenon or a population first aggregate data according to administrative boundaries which are generally not related to the issue. When the population under study is rare, and when the sample is not exhaustive, these aggregation choices often...

Quantifying discrimination on the labour market is difficult on the sole basis of usual statistical sources, either surveys or administrative sources. The main problem stems from the impossibility of controlling for all variables that affect access to employment. Audit studies by pairs therefore...

This paper presents some empirical evidence on the French labor market focusing on transitions between stable jobs, temporary work, unemployment and non-participation. The model used is based on a Markov chain mixture which allows to distinguish labor market histories that are confined to...

Determinants of plant locations are known to be multiple. Locations of partners and competitors are crucial, as well as the territory's local characteristics. Some local characteristics can be natural. Others, like local taxes, reflect local agents' decisions. To what extent are local taxes...

We propose to evaluate the impact of the French Zones Franches Urbaines on economic activity. This public-funded place-based program, comparable to US enterprise zones, exempts new and existing firms from taxes for a period of at least 5 years. For the purpose of this evaluation, we merged...