Universities present some similarities with professional partnerships in law and accounting. Universities are close to being partnerships in a non-profit environment. In particular, the practice of co-option for the appointment of new teachers is similar to partnership rules according to which...

This paper examines the possible reform of the system of aid to dependent individuals (apa), a reform aimed at recovering the subsidies awarded from the individual?s bequest. We develop a theoretical model with a dependent parent and an offspring that can potentially act as informal carer. The...

The Aubry?'s law voted in 1999 introduced a reform in the accumulation system of the specific minimum income recipients. This population is divided in two ones: the recipients of an api (allocation parent isolé) and the recipients of a rmi (revenu minimum d?'Insertion). Our purpose is to study...

This paper examines a reform of the French welfare system. More precisely, it is a question of granting a decreasing benefit according to earned income. The modulation of this benefit according to the family size and the rent is clarified in detail. Several alternatives of the reform are...

What is the impact of the threat of migration for tax purposes on the optimum redistributive policy of a country which aims at preventing emigration of highly skilled individuals ? We use the theory of optimum income taxation à la Mirrlees [1971] to answer this question. The world consists of...