This paper analyses the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favour of modifying the tax mix are analysed such as its impacts on savings, on labour...

Since 1995, fiscal law requires that un-married couples declare each of their children on only one of their two separate fiscal declarations. Thereby, their choice can be the result of an optimization, since the reduction each child implies depends on the family income. Fiscal simulation models...

This paper investigates the work incentives aspect of the new tax credit called Prime au travail introduced by the Quebec government in January 2005. The problem of work incentives is discussed and a review of the literature pertaining to the American, English and French experiences in this...

Le PERP, mis en place en 2003, occupe une place centrale dans le dispositif d'épargne retraite par capitalisation en France. Nous étudions son caractère redistributif en calculant les taux de rendement interne pour des situations types qui varient en fonctions de la catégorie sociale, du...

We use household income tax data to estimate a structural model of female labor supply and utilization of paid child care outside the home. We find that child care costs have little impact on the participation decision of mothers of young children. However, they influence hours of work, as well...

Cet article montre que dans le cadre d’un modèle d’appariement, la coexistence d’emplois de durées du travail différentes peut s’expliquer par des intensités capitalistiques propres à certaines activités. les firmes sont supposées financer seules le capital nécessaire à la...