The French tax system is characterized by the coexistence of a progressive, family-based, complex and declarative Income Tax that only concerns half of the households, and a proportional tax, the CSG, collected on a pay-as-you-earn basis. A merge would simplify tax determination and collection...

Our aim is to explore how wages inequalities translate into standard of living inequalities in different European countries. Wage inequalities are measured at the individual level. They can be increased or reduced by two institutions: the household and the tax-benefit system. Standards of living...

The RSA follows two objectives: to increase the living standard of the working poor and to eliminate inactivity traps that result from low financial incentives to work. Because of its familialized nature, the RSA targets relatively well the poorest workers but also creates ambiguous effects in...

The RSA field experiment, conducted between 2007 and 2009 in 34 French departments, intended to evaluate the impact of higher financial incentives to work for beneficiaries of social assistance programs (RMI and API) using a test group which had access to an experimental in-work benefit and a...