To analyze equality of opportunity we examine the influence of family characteristics on the distribution of outcome for a given generation. Here, we study changes in equality of opportunity for income acquisition between 1977 and 1993, conditional on father?s income level and income rank, using...

<alinea/> This article contributes to the debate about the reform of the French local business tax. It casts light on an argument in favour of its replacement by a tax based on the value added, an argument that was apparently overlooked. For this purpose, it uses the user cost of the production factors,...

Regardless of the issue of tuition fees, we explore new ways to improve the financing of higher education in France. We first study funding formula from the state to universities. The so called ?San Remo? funding formula is modelled and its incentive properties are studied. Even if it is very...