margins for 17 EU countries and the US. Using the same data, inequality aversion is measured as the degree of redistribution … implicit in current tax-benefit systems, when these systems are deemed optimal. We find relatively small differences in labor …

into a consumer surplus measure of tax burden. Carbon taxation is regressive before revenue recycling. However, taking into … account the benefits from congestion reduction induced by the tax mitigates regressivity. We show also that recycling … additional revenues from the carbon tax either in equal amounts to each household or according to household size makes poorest …

environmental disclosure regulations (i.e. France and the UK) report more on environmental issues than do firms domiciled in … countries with weakly constraining regulations (i.e. Germany). This suggests that national regulations strongly impact IFRS …

France and Germany rely on different historic, religious, administrative and political traditions. In spite of these … differences remain however: a higher rate of membership and a more important weight of the foundations in Germany …

efforts have far lower success rates than selective ones. Using primary data collected both in France and Germany, we …

primary data collected in France and Germany, we show that the decision is strongly influenced by both internal (i.e., asset …

Britain, the United States, Germany, and France) and covers more than a century, starting in 1880. We explain that all these …

of fair taxation at a 50% tax rate under asymmetric information about workers' type. Taxpayers manage to enforce this …A conjecture of Laffer, which had considerable influence on fiscal doctrine, is that tax revenues of a Leviathan state … eventually decrease when the tax rate exceeds a threshold value. We conduct a real effort experiment, in which a "worker" is …