What is the impact of the threat of migration for tax purposes on the optimum redistributive policy of a country which aims at preventing emigration of highly skilled individuals? We use the theory of optimum income taxation agrave; la Mirrlees [1971] to answer this question. The world consists...

The paper focuses on the concentration of wealth defined as the expected present value of lifetime resources. We propose an indirect but robust method that detects a change in the concentration of wealth when the full stream of income receipts along the life cycle is unknown. We rely on the...

We solve the non-linear income tax program for a rank-dependent social welfare function à la Yaari, expressing the trade-off between size and inequality using the Gini or related families of positional indices. The key idea is that when agents optimize and absent bunching, ranks in the actual...

We consider optimal non-linear income tax problems when the social welfare function only depends on ranks as in Yaari (1987) and weights agree with the Lorenz quasi-ordering. Gini, S-Gini, and a class putting more emphasis on inequality in the upper part of the distribution belong to this set....

Equality of opportunity is usually defined as a situation where the effect of circumstances on outcome is nullified (compensation principle) and effort is rewarded (reward principle). We propose a new version of the reward principle based on the idea that effort deserves reward for it is costly....

Individuals living in a Mirrleesian economy A have outside options consisting in moving to a laissez-faire country while paying migration costs. Three social points of view are distinguished according to the agents whose welfare is to count and type-dependent participation constraints taken into...