[eng] The purpose of this study was to draw up an inventory of European taxation on income from savings products. The methodological difficulties were substantial : tax rules are very diverse from one country to another, and there is no standardised definition of savings products at an...

The aim of this paper is to evaluate the employment effect of wage tax cuts in the four French departements d?outre mer (Guadeloupe, Guyana, La Réunion, Martinique). We are using an ad hoc theoretical model calibrated on administrative data sources. Our model distinguishes several skill levels...

We measure hiring discrimination based on gender and the applicant?s mobility, as indicated in his/her resume (car and motorcycle driving licenses mentioned or not in the CV). A correspondence testing was performed to examine access to job interviews of young management accountants living in...

The main interest of impact evaluations with experimental methods lies in their ability to measure precisely the effect of a social program when there is no preexisting data and when the theoretical framework is still the subject of many debates. These methods also allow for controlling both...

Using data from a randomized social experiment conducted in French Univesité du Maine in 2010-2012, we investigate how to mitigate the negative impact of student work on academic achievement. The experimented program consisted in proposing the students, willing to work, an access to a large set...

Randomized evaluation of public policies began to be applied to major social programs in France since 2007, more than forty years after the first similar work in the United States. They have been experiencing rapid development. These experimental methods are to evaluate the effects of a policy...

In France, the coexistence of three expensive policies intended to reduce the labor cost, a general payroll tax cut on low-paid jobs, the Tax Credit for Competition and Employment and the Responsibility Pact announced in early 2014 is a source of complexity that makes the overall tax-benefit...

[eng] Taxation of Savings in Europe . This article presents a comparison of taxation of savings between eleven European countries and United States. Authors explain that reforms don’t impulse European fiscal harmonisation. Differences still exist between countries for same savings and between...