Showing 1 - 10 of 20
The paper focuses on the signaling value of a tax when agents are less informed than the government on the effect of their consumption. The policy making process is analyzed as a game in which the government wants to influence consumers' behaviors through tax policy, consumers being rational and...
Persistent link: https://www.econbiz.de/10010706569
This thesis is an evaluation of the first two phases of the EU ETS. It is articulated around the progressive construction of a simulation model, ZEPHYR-Flex, which aims at being able to replicate the observed price and emissions trajectories between 2005 and 2012, and to project them until 2020...
Persistent link: https://www.econbiz.de/10011074659
The private long-term care insurance (LTCI) market is a puzzle, in France and in several developed countries (United-States, Spain, etc. . . ). The long-term care insurance market is small, yet long-term care is one of the largest uninsured financial risks facing the elderly. In addition public...
Persistent link: https://www.econbiz.de/10011074640
This paper estimates the causal e ect of perceived job insecurity - i.e. the fear of involuntary job loss - on health in a sample of 22 European countries. We rely on an original instrumental variable approach based on the idea that workers perceive greater job security in countries where...
Persistent link: https://www.econbiz.de/10010707985
Globalization probably had less impact on regional inequalities than fiscal distortions
Persistent link: https://www.econbiz.de/10011071962
In this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the...
Persistent link: https://www.econbiz.de/10011073073
This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...
Persistent link: https://www.econbiz.de/10010708584
The European emissions trading scheme (EU ETS) is the centerpiece of Europe׳s climate policy. The system has been undermined variously by the weakness of its regulation, an undesirable overlap with other public policies and the far-reaching economic and financial crisis that caused the market...
Persistent link: https://www.econbiz.de/10011115225
The EU ETS has been criticised for threatening the competitiveness of European industry and generating carbon leakage, i.e., increasing foreign greenhouse gas emissions. Two main options have been put forward to tackle these concerns : border adjustments and output-based allocation, i.e.,...
Persistent link: https://www.econbiz.de/10011074553
This paper examines the evolution of wealth distribution in France during the urbanization process of the nineteenth century, based on a comprehensive dataset of individual inheritances. It presents a spatial decomposition between rural and urban areas, distinguishing Paris from the rest of...
Persistent link: https://www.econbiz.de/10011166469