[ger] Einige Überlegungen zu einer Vereinfachung der Einkommensteuer, . von Réjane Hugounenq, José Sastre Descals.. . In dieser Studie werden strukturelle Änderungen bei der Einkommensteuer analysiert, die im Rahmen einer grundlegenden Reform des gesamten Abgabensystems vorgenommen werden....

[spa] Efectos redistributivos de la CSG, . por Réjane Hugounenq y José Sastre Descals.. . La contribución social generalizada (CSG) fiscaliza una parte de la financiación de la Seguridad Social y forma parte de una lógica redistributiva. En primer lugar se analiza el mecanismo de...

What are the characteristics of the French public services ? The evolution of the real frontier between the public and private sectors and its theoretical rationalization are tracked. During the liberalism period, regulation and public property were not to be mixed. The government influence has...

Labour force participation of women has increased substantially during the last decades, but women?'s wages are still on average lower than men?'s. Following the Oaxaca-Blinder decomposition method (1973), numerous econometric studies show that part of the differential is determined by...

Capital taxation in Europe is still under construction. The effective tax rates and legislation differ greatly among member states. This creates obstacles to free movements of capital and double taxation and permits fiscal optimization behaviour and a quasi tax free treatment of non-residents...

[eng] The adoption of the common currency within a context of European fiscal systems diversity could lead to fierce tax competition. Capital income taxation is at stake. The fiscal gap on the corporate income tax between the European country is measured with the cost of capital concept. We find...

La politique familiale française a deux objectifs : garantir la parité des niveaux de vie entre familles et personnes sans enfants ; assurer à tous les enfants un niveau de vie minimal. Elle comporte des prestations sous condition de ressources, une allocation universelle et le quotient...

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Cette publication n'a pas de résumé