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Redistributive Taxation and Social Insurance

Cremer, Helmuth; Pestieau, Pierre - 2008

This paper studies the role of social insurance as a redistributive mechanism in the presence of an optimal (linear or general) income tax. It considers a second-best setting with two unobservable individual characteristics: ability, measured by the wage rate, and risk, measured by the...

Persistent link: https://www.econbiz.de/10014084840

Contributive Pensions and Imperfect Tax Compliance : A Political Economy Model

Leroux, M.‐L. - 2018

payroll taxation and pension benefits. We use a political economy model in which agents have the possibility to hide part of … their earnings in order to avoid taxation. Taxation is exclusively used to finance a pension benefit which is partly … collected, which in turn enable higher redistribution toward the worst-off agents. When evasion costs are introduced, perfect …

Persistent link: https://www.econbiz.de/10012936565

Towards a Theory of the Direct-Indirect Tax Mix

Boadway, Robin; Marchand, Maurice; Pestieau, Pierre - 1992

two-class economy, we analyze the case for supplementing optimal(nonlinear) income taxation with commodity taxation, and …

Persistent link: https://www.econbiz.de/10011940515

Towards a Theory of the Direct-Indirect Tax Mix

Boadway, Robin; Marchand, Maurice; Pestieau, Pierre - Economics Department, Queen's University - 1992

two-class economy, we analyze the case for supplementing optimal(nonlinear) income taxation with commodity taxation, and …

Persistent link: https://www.econbiz.de/10005688392

Income Taxation of Couples and the Tax Unit Choice

Cremer, Helmuth - 2007

versus joint taxation). We give a necessary condition to have fully joint taxation in this framework and discuss some …

Persistent link: https://www.econbiz.de/10012777292

Chapter 57. Factor Mobility and Redistribution

Cremer, Helmuth; Pestieau, Pierre - In: Handbook of regional and urban economics : volume 4, …, (pp. 2529-2560). 2004

This chapter reviews recent theoretical work on the effect of factor mobility and the ensuing tax competition on the capacity of governments to raise revenue and redistribute income. It focuses on three issues: the relevance and limitations of the race to the bottom result, the benefits and...

Persistent link: https://www.econbiz.de/10014024005

The economics of social protection

Pestieau, Pierre - 2023

The objective of this Element is to provide an analysis of social protection from an economic perspective. It relies on tools and methods widely used in public and insurance economics and comprises four main section besides the introduction. The first section is devoted to the design of social...

Persistent link: https://www.econbiz.de/10014466781

Private, social and self insurance for longterm care: a political economy analysis

De Donder, Philippe; Pestieau, Pierre - Institut d'Économie Industrielle (IDEI), Toulouse … - 2011

We study the political determination of the level of social long-term care insurance when voters also choose private insurance and saving amounts. Agents di§er in income, probability of becoming dependent and of receiving family help. Social insurance redistributes across income and risk...

Persistent link: https://www.econbiz.de/10011240552

Private, social and self insurance for longterm care: a political economy analysis

De Donder, Philippe; Pestieau, Pierre - Toulouse School of Economics (TSE) - 2011

Persistent link: https://www.econbiz.de/10011240609

Private, Social and Self-Insurance for Long-Term Care in the Presence of Family Help - A Political Economy Analysis

Donder, Philippe De; Pestieau, Pierre - CESifo - 2013

We study the political determination of the level of social long-term care insurance when voters also choose private insurance and saving amounts. Agents differ in income, probability of becoming dependent and of receiving family help. Social insurance redistributes across income and risk...

Persistent link: https://www.econbiz.de/10010693474

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