We consider redistributional taxation between people with and without human capital if education is endogenous and if individuals differ in their perceptions about own ability. Those who see their ability as low like redistributive taxation because of the transfers it generates. Those who see...

Education can be a filter that solves an assignment problem. We consider what this implies for redistributive taxation in the political process. First we assume that all individuals have undistorted expectations about their abilities. Then we analyse populations in which some group of workers is...

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planner starting from the observation of the real data and redistribution systems and uses it to build a metric that allows measuring the degree of...

During the last 20 years, microsimulation models have been increasingly applied in qualitative and quantitative analysis of public policies. This paper discusses microsimulation techniques and their theoretical background as a tool for the analysis of public policies. It next analyses basic...

The aim of this paper is to explore the characteristics of the optimal nonlinear labor income tax in dynamic economies with information asymmetries and human capital accumulation. We develop a dynamic optimal income tax model in which agent’s productivity evolves over time according to two...

Drawing from the formal setting of the optimal tax theory (Mirrlees 1971), the paper identifies the level of Rawlsianism of some European social planners starting from the observation of real data and redistribution systems and uses it to build a metric that allows measuring the degree of...

This paper aims to investigate the effects of the introduction of an active welfare state measure, the Revenu de Solidarité Active (RSA), in France. The RSA replaced the old system of social minima, comprised by RMI and API. By using a micro-macro simulation model we characterize the effects on...