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....

Cet article spécifie un cadre analytique permettant de déterminer la demande de grosses coupures qui, selon les travaux empiriques, émane essentiellement de l'économie souterraine. Cette demande permet d'alimenter une thésaurisation qui échappe à l'imposition et de financer des...

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,...

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...

Through indirect inference, we investigate the extent to which religions’supposed pronatalism is detrimental to growth via the fertility/education channel. Using censuses from South-East Asia, we first estimate an empirical model of fertility and show that having a religious affiliation...

We examine the pathways by which gender inequality affects fertility and hampers growth. We introduce several dimensions of gender inequality into a 2-sex OLG model with a non-unitary representation of household decision-making. We characterize a Malthusian corner regime which is characterized...

Tradable permits are now widely used to control pollution. We investigate the implications of setting up such a system in another area - population control -, either domestically or at the global level. We first generalize the framework with both tradable procreation allowances and tradable...

This paper develops a theory of optimal fertility behavior under mortality schocks. In a 3-periods OLG model, young adults determine their optimal fertility, labor supply and life-cycle consumption with both exogenous child and adult mortality risks. For fixed prices (real wages and interest...