Since 1991, French taxpayers who employ someone to work at their home (for care, cleaning, etc.) can deduct 50 % of the employment cost from their income tax. In 2007, the tax reduction was turned into a tax credit, making lower income households eligible. However, this change was limited to...

Le PERP, mis en place en 2003, occupe une place centrale dans le dispositif d'épargne retraite par capitalisation en France. Nous étudions son caractère redistributif en calculant les taux de rendement interne pour des situations types qui varient en fonctions de la catégorie sociale, du...

We use household income tax data to estimate a structural model of female labor supply and utilization of paid child care outside the home. We find that child care costs have little impact on the participation decision of mothers of young children. However, they influence hours of work, as well...

In addition to the pensions delivered by the mandatory social security system, different schemes offer in France the option to purchase private life annuities. These individual annuities are provided by numerous and heterogeneous institutions that rely on more or less rigorous prudential rules...

Quels sont les individus les plus enclins à recourir à la corruption ? A qui demande-t-on des pots-devin ? Qui en payent ? Cet article explore ces questions à partir d’un riche corpus d’enquêtes-ménages comparables réalisées dans continent où la corruption sévit avec beaucoup...

Créé par une loi du 1er décembre 2008, le revenu de solidarité active (RSA remplace depuis le 1er juin 2009 deux minima sociaux, le revenu minimum d'insertion (RMI) et l'allocation de parent isolé (API), sur les neuf que comptait le système français. Il est conçu pour aider les...

Cet article étudie l'impact de la recherche du statut social sur la croissance et la détermination des politiques publiques optimales dans un modèle de croissance avec le secteur public. Le gouvernement prélève des taxes sur le revenus individuel pour financer le bien public, étant un...

This paper aims at evaluating the effect of the 1991 French tax reduction on the use of in-home services. The motivation of this study is to determine whether the redistribution it generates in favour of the wealthiest is counterbalanced by an incentive to use more services for less well-off...

In this article, we model the various budgetary states of the eight member countries of the WAEMU using Markov Chains. A panel of 512 observations was constructed from BCEAO database covering the period 1960-2023. Our results highlight a dispersed convergence of states towards the budget deficit...

In this article, we model the various budgetary states of the eight member countries of the WAEMU using Markov Chains. A panel of 512 observations was constructed from BCEAO database covering the period 1960-2023. Our results highlight a dispersed convergence of states towards the budget deficit...