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Tagging and Income Taxation: Theory and an Application

Cremer, Helmuth; Gahvari, Firouz; Lozachmeur, Jean-Marie - In: American Economic Journal: Economic Policy 2 (2010) 1, pp. 31-50

group first-order stochastically dominates the other, tagging calls for redistribution from the former to the latter group …

Persistent link: https://www.econbiz.de/10008615409

Tagging and income taxation : theory and an application

Cremer, Helmuth; Gahvari, Firouz; Lozachmeur, Jean-Marie - In: American economic journal : a journal of the American … 2 (2010) 1, pp. 31-50

Persistent link: https://www.econbiz.de/10003997526

Optimal Retirement and Disability Benefits with Audit

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - In: FinanzArchiv: Public Finance Analysis 60 (2004) 3, pp. 278-278

retirement age for some individuals, and lesser redistribution towards workers with poor health and low productivity. This … between audit costs and benefits obtained by relaxing an otherwise binding incentive constraint. …

Persistent link: https://www.econbiz.de/10005823487

Départ à la retraite et taxation optimale

Kremer, Helmut; Lozachmeur, Jean-Marie; Pestieau, Pierre - Centre de Recherche en Économie Publique et de la … - 2005

Pour expliquer les départs précoces à la retraite, les économistes utilisent le concept de taxation implicite sur tout prolongement de l’activité. De là à proposer que l’on élimine cette taxe, il n’y qu’un pas à franchir. Cette contribution montre que si le système de retraite...

Persistent link: https://www.econbiz.de/10005767581

Partons-nous à la retraite trop tôt ?

Lozachmeur, Jean-Marie; Pestieau, Pierre - In: Revue économique 53 (2002) 4, pp. 825-837

It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely observed trend towards early retirement. In a first best world, it is certainly possible to eliminate this taxation and have a social security scheme that is redistributive and...

Persistent link: https://www.econbiz.de/10008578717

Social security, retirement age and optimal income taxations

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - 2002

inducement of early retirement may be part of the optimal tax-transfer policy. We consider a model in which individuals differ in … characterize the optimal non linear tax-transfer that maximizes a utilitarian welfare function when weekly earnings and the length …

Persistent link: https://www.econbiz.de/10011409410

Tax Enforcement May Decrease Government Revenue

Besfamille, Martin - 2009

We analyze the relation between tax enforcement, aggregate output and government revenue when imperfectly competitive … firms evade a specific output tax. We show that aggregate output decreases with tax enforcement. Government revenue … increases with enforcement when the tax is low. When the tax is high, government revenue is either inversely U-shaped or …

Persistent link: https://www.econbiz.de/10013155354

Differential mortality and social security

Bommier, Antoine; Lerroux, Marie-Louise; Lozachmeur, … - In: The Canadian journal of economics 44 (2011) 1, pp. 273-289

Persistent link: https://www.econbiz.de/10009010485

Départ à la retraite et taxation optimale

Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre - In: Revue d'économie politique 115 (2005) 2, pp. 197-211

Persistent link: https://www.econbiz.de/10002774759

On the Public Economics of Annuities with Differential Mortality

Bommier, Antoine; Leroux, Marie-Louise; Lozachmeur, … - CER-ETH Center of Economic Research, Department of … - 2010

This paper studies the problem of redistribution between individuals having different mortality rates. We use a …

Persistent link: https://www.econbiz.de/10010854591