Zobrazeno 1 - 10
of 55
pro vyhledávání: '"Etienne Lehmann"'
Publikováno v:
Revue française d'économie. :57-98
Cet article est consacre a l’evaluation de la mise au bareme des dividendes en France a partir de 2013. Apres une mise en perspective internationale et une presentation des principaux arguments theoriques, nous mettons en œuvre une strategie par d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a17ae3c944c4375e7d98bab5f7df67f7
https://doi.org/10.3917/rfe.211.0057
https://doi.org/10.3917/rfe.211.0057
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::49c50fdc7bc5123151eebf1f051e7006
https://doi.org/10.2139/ssrn.4020685
https://doi.org/10.2139/ssrn.4020685
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a3594f01719aaa403d08cdddbe429794
https://doi.org/10.2139/ssrn.4189229
https://doi.org/10.2139/ssrn.4189229
Autor:
Etienne Lehmann, Laurence Jacquet
Publikováno v:
SSRN Electronic Journal.
We propose a new method, that we call an allocation perturbation, to derive the optimal nonlinear income tax schedules with multidimensional individual characteristics on which taxes cannot be conditioned. It is well established that, when individual
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dc59c3556f7b5634b9f8efc300d50d60
https://doi.org/10.2139/ssrn.3788699
https://doi.org/10.2139/ssrn.3788699
Autor:
Laurence Jacquet, Etienne Lehmann
Publikováno v:
SSRN Electronic Journal.
We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes suc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cf092b4f9cc44a41596a373d5d187dd1
https://doi.org/10.2139/ssrn.3934756
https://doi.org/10.2139/ssrn.3934756
Autor:
Etienne Lehmann
Publikováno v:
Revue française d'économie. :153-185
Cet article se propose de discuter l’opportunite de reformer l’architecture de notre systeme de prelevements obligatoires et de politiques de soutien aux bas revenus d’activite. Il milite pour une convergence a terme des differents dispositifs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d994c8b8dfdf27d5df50023b0a65f8d
https://doi.org/10.3917/rfe.161.0153
https://doi.org/10.3917/rfe.161.0153
Publikováno v:
International Tax and Public Finance. 23:454-489
In this paper, we argue that, for a given overall level of labour income taxation, a more progressive tax schedule increases employment. From a theoretical point of view, higher progressivity increases overall employment through a wage moderating eff
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dbd267a2eb95dd447653e002edbacf9d
https://doi.org/10.1007/s10797-015-9377-9
https://doi.org/10.1007/s10797-015-9377-9
Autor:
Laurence Jacquet, Etienne Lehmann
Publikováno v:
SSRN Electronic Journal.
Providing estimable sufficient statistics to give policy prescriptions has become a widespread approach, a well-known limitation of which is the endogeneity of sufficient statistics to the policy. Using optimal tax policy as our field of application,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::54a187a06c0afa00d55fdfe76ee0a76c
https://doi.org/10.2139/ssrn.3043608
https://doi.org/10.2139/ssrn.3043608
Publikováno v:
SSRN Electronic Journal.
This paper reassesses whether the optimal income tax program features an Earned Income Tax Credit (EITC) or a Negative Income Tax (NIT) at the bottom of the income distribution, in the presence of unemployment and wage responses to taxation. The pape
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ea686da5e965809824e7b13e715da989
https://doi.org/10.2139/ssrn.3072232
https://doi.org/10.2139/ssrn.3072232
Publikováno v:
Journal of Economic Theory. 148:1770-1805
We study optimal income taxation when labor supply reacts along the intensive and extensive margins. Individuals are heterogeneous across two unobserved dimensions: their skill and disutility of participation. We develop a new method to analytically
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a7afe02d9175ee1bc5df7033fea33d8a
https://doi.org/10.1016/j.jet.2013.07.019
https://doi.org/10.1016/j.jet.2013.07.019