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...

L'objectif de ce papier est d'évaluer la capacité de différents types de chocs fiscaux à améliorer l'explication des fluctuations de l'économie française considérée comme une petite économie ouverte. Ainsi, nous développons un modèle d'équilibre général intertemporel stochastique...

This paper investigates the work incentives aspect of the new tax credit called Prime au travail introduced by the Quebec government in January 2005. The problem of work incentives is discussed and a review of the literature pertaining to the American, English and French experiences in this...

This paper analyses the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favour of modifying the tax mix are analysed such as its impacts on savings, on labour...

In 2009, France will replace its income maintenance scheme, "revenu minimum d'insertion", by a new one, revenu de solidarité active, which will improve the beneficiaries'incentives to work. While some have claimed that the reform should lower the current age limit to get the benefit, i.e., 25...

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...