This paper studies the fiscal incidence of a fiscal reform consisting of a reduction in employers' social insurance contributions financed by a tax based on the value added. In a closed economy with two sectors calibrated thanks to the French National Accounts, a "social VAT" leads to a rise in...

Under evaluative voting, the voter freely grades each candidate on a numerical scale, with the winning candidate being determined by the sum of the grades they receive. This paper compares evaluative voting with the two-round system, reporting on an experiment, conducted during the 2012 French...

This paper proposes an alternative reading of the politics of the 2017 French presidential election, using an unstudied source of information on voters’ preferences: experimental data on approval voting. We provide a new narrative of the election process and outcome. The principal approach for...