Les mesures d’inégalité du revenu rassemblent deux types d’indicateurs décomposables : les indices décomposables en sous-populations et les indices décomposables en sources de revenu. Les premiers permettent de départager l’inégalité totale en une inégalité intragroupe et une...

For two independent principles of intergenerational equity, the implied discount rate equals the growth rate of real per-capital income, say 2%, thus falling right into the range suggested by the U.S. Office of Management and Budget. To prove this, we develop a simple tool to evaluate small...

Les évolutions qui ont caractérisé le marché du travail se sont traduites par de substantielles modifications de la composition des revenus des ménages et ont pu affecter l'inégalité de la répartition de ces revenus. Notre objectif est d'analyser l'évolution de la contribution des...

This paper outlines a theoretical framework to think about the role of NIT on earnings inequality at a domestic level. Two main ideas inspired a growth model. First, to be connected is only meaningful for people who are already literate. Second internet, like the invention of printing, permits...

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...

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...

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...

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 demand and wages. Compared to the laissez-faire,...

This paper is motivated by the recent innovations regarding the taxation of cross-border savings that took place in the European Union and the United States. We develop a model to assess the functioning of the different systems of international taxation used on both sides of the Atlantic Ocean....

This paper examines the long-run equilibrium wealth distribution in the context of a general equilibrium model in which heterogeneous agents are born into dynasties. When agents are born they are randomly assigned to be either altruists or egoists. An altruistic agent cares about his progeny and...