[fre] L'objet de l'article est de proposer une méthode permettant d'évaluer, dans un cadre intertemporel, l'ampleur des phénomènes de désincitation à la reprise d'emploi. Un chômeur accepte un emploi si ce dernier rend maximale son espérance de gains, compte tenu des revenus associés à...

[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...

This paper proposes an intertemporal and consistent framework in order to measure the incentives for returning to employment. A job seeker accepts a job which maximizes the sum of his discounted expected incomes, taking into account earnings associated with every job, worker?s mobility between...