La première affirmation résume de manière péremptoire la description d'une France où le quart de la population active travaillerait pour un service public pléthorique incapable de se réformer, où les salaires sont fixés par une grille rigide et le statut « privilégié », une France...

Comparative research of poverty, income inequality and the effectiveness of income transfer systems has flourished during the last two decades, largely owing to the contribution of the Luxembourg Income Study project. So far, however, the majority of comparative analyses have been based on a...

This paper inverts the usual logic of applied optimal income taxation. It starts from the observed distribution of income before and after redistribution and corresponding marginal tax rates. Under a set of simplifying assumptions, it is then possible to recover the social welfare function that...