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Jorg, LINGENS; Klaus, WAELDE - Institut de Recherche Économique et Sociale (IRES), … - 2005

We investigate how continental European unemployment can be reduced without reducing unemployment benefits and without reducing the net income of low-wage earners. Lower unemployment replacement rates reduce unemployment, the net wage and unemployment benefits. A lower tax on labour increases...

Persistent link: https://www.econbiz.de/10004984874

Progressivity of Childcare Tax Policies in Belgium

FAFAN-PORTET, Maria-Isabel; HINDRIKS, Jean; LORANT, Vincent - Institut de Recherche Économique et Sociale (IRES), … - 2008

In Belgium, families with young dependents receive tax reliefs depending on the type of care used. In this paper, we analyse the Federal government policy that allows families using formal childcare to deduct their expenses out of their taxable income. For families using parental and informal...

Persistent link: https://www.econbiz.de/10008505520

Faut-il subventionner les emplois à temps partiel ?

Alexis, PARMENTIER - Institut de Recherche Économique et Sociale (IRES), … - 2006

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...

Persistent link: https://www.econbiz.de/10004984728

The effects of the marginal tax rate in a matching model with endogenous labor supply

Alexis, PARMENTIER - Institut de Recherche Économique et Sociale (IRES), … - 2006

This paper analyzes the effects of the marginal tax rate on unemployment and economic efficiency in a matching model with homogenous agents when wages and working hours are bargained over. I show that the theoretical impact of a higher marginal tax rate on unemployment is ambiguous whatever the...

Persistent link: https://www.econbiz.de/10004984854

Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides

Mathias, HUNGERBUELHER; Etienne, LEHMANN; PARMENTIER, Alexis - Institut de Recherche Économique et Sociale (IRES), … - 2003

This paper characterizes optimal non-linear income taxation in an economy with a continuum of unobservable productivity … levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor …

Persistent link: https://www.econbiz.de/10004985344

From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income

GERARD, Marcel; GRANELLI, Lucia - Institut de Recherche Économique et Sociale (IRES), … - 2013

This paper is motivated by the recent innovations regarding the taxation of cross-border savings that took place in the … taxation used on both sides of the Atlantic Ocean. We consider agents as investors able to diversify their portfolio between … taxation of foreign savings income, but also on the tax rates applied to domestic savings. Finally, comparing the respective …

Persistent link: https://www.econbiz.de/10010633536

Signing distortions in optimal tax and other adverse selection problems with random participation

JACQUET, Laurence; LEHMANN, Etienne; LINDEN, Bruno VAN DER - Institut de Recherche Économique et Sociale (IRES), … - 2012

We develop a methodology to sign output distortions in the random participation framework. We apply our method to monopoly nonlinear pricing problem, to the regulatory monopoly problem and mainly to the optimal income tax problem. In the latter framework, individuals are heterogeneous across two...

Persistent link: https://www.econbiz.de/10010533745

Trade integration and the destination of subsidies

Exbrayat, Nelly; Gaigné, Carl; Riou, Stéphane - Institut de Recherche Économique et Sociale (IRES), … - 2009

We build a model of trade and location with two countries which differ with respect to their level of productivity. Public spending has two possible allocations: a direct subsidy to immobile households or a wage subsidy to mobile firms. We show that firms receive a lower net tax subsidy in the...

Persistent link: https://www.econbiz.de/10009493521

Flexicurity in Belgium. A Proposal Based on Economic Principles

COCKX, Bart; LINDEN, Bruno VAN DER - Institut de Recherche Économique et Sociale (IRES), … - 2009

The current unemployment insurance and employment protection legislation were set up in an economic environment in which relationships between workers and firms were typically lon-lastingand stable. The increasing globalisation of the economy and the rapid technological and organisational...

Persistent link: https://www.econbiz.de/10008505479

Financial and redistributive impact of reforming the old-age pension system in Belgium

Marjan, MAES - Institut de Recherche Économique et Sociale (IRES), … - 2008

The effects of three reforms of the Belgian old-age pension system were examined on retirement behaviour, government budget and income distribution of the old-age retired. On the basis of a large administrative micro-dataset used to estimate and simulate a discrete-time hazard model we found...

Persistent link: https://www.econbiz.de/10004984738