Économie très largement ouverte, intégrée, située au centre de l’Europe, la France entre en concurrence directe avec ses voisins aussi bien en termes de marchés qu’en termes d’attractivité. Il lui est impossible aujourd’hui de réfléchir à son système fiscal sans prendre en...

A large exclusion from the labor market or an important unemployment of lowskilled workers is observed in numerous countries that set a minimum wage. Unemployment benefit or subsidizing low-skilled job policies can be mixed to deal with this situation. We introduce a matching model where (i)...

We introduce a matching model that allows for classical and frictional unemployment. The labor market is dual featuring low-skilled and high-skilled workers and simple and complex jobs. Simple jobs pay a minimum wage, while wages in the complex jobs are determined by Nash bargaining....

We study how French exporters react to a VAT shock in a destination country. As VAT shocks are by nature almost permanent, exogenous, and without impact on marginal costs, the subsequent price reaction makes it possible to identify a pure demand-led mark-up adjustment. The results of an analysis...

We exploit French customs’ firm-level data to study how exporters pass a change in the VAT rate of one importing country through their prices. Looking at this reaction is of interest beyond a mere fiscal incidence analysis: VAT shocks provide instruments to identifying the extent of mark-up...

This paper analyses whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation’s rate of the...

Since the beginning of the 80’s, the developing countries have been forced to launch a fiscal reform. Most African countries are currently right in the middle of this reform process. This reform has two objectives: first, to increase fiscal pressure; second, to substitute domestic taxes to...

Prevention policies against flood, such as dams or levees, are commonly designed by local jurisdictions and for most, they exert externalities on neighbouring jurisdictions. We study a model in which each jurisdiction chooses its collective prevention effort depending on the flood risk and on...

This paper presents a theoretical model of remanufacturing where a duopoly of original manufacturers produces a component of a final good. The specific component that needs to be replaced during the lifetime of the final good creates a secondary market where independent remanufacturers enter the...

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in...