We analyze a shift from capital income tax towards inheritance tax in a two-period overlapping generation model with rational altruism `a la Barro, where the population consists of two types of dynasties that differ in altruism. The tax reform is implemented in a way that leaves the capital-labor ratio unchanged in steady state. With inelastic labor supply, the tax reform increases welfare of the less altruistic dynasties, but decreases welfare of the most altruistic ones. We then extend the model introducing elastic labor supply and considering that the old can transfer time to their offspring in order to help them in their domestic tasks. In this context, the tax reform can enhance labor supply and increase aggregate resources for consumption of market goods. A shift from capital income tax towards inheritance tax can then be Pareto improving.
{"title":"Inheritance Taxation with Agents Differing in Altruism","authors":"P. Belan, Erwan Moussault","doi":"10.3917/redp.325.0793","DOIUrl":"https://doi.org/10.3917/redp.325.0793","url":null,"abstract":"We analyze a shift from capital income tax towards inheritance tax in a two-period overlapping generation model with rational altruism `a la Barro, where the population consists of two types of dynasties that differ in altruism. The tax reform is implemented in a way that leaves the capital-labor ratio unchanged in steady state. With inelastic labor supply, the tax reform increases welfare of the less altruistic dynasties, but decreases welfare of the most altruistic ones. We then extend the model introducing elastic labor supply and considering that the old can transfer time to their offspring in order to help them in their domestic tasks. In this context, the tax reform can enhance labor supply and increase aggregate resources for consumption of market goods. A shift from capital income tax towards inheritance tax can then be Pareto improving.","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126679444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Dissocier la création monétaire des prêts bancaires : retour sur la proposition « 100 % monnaie » des années 1930","authors":"Samuel Demeulemeester","doi":"10.3917/redp.325.0835","DOIUrl":"https://doi.org/10.3917/redp.325.0835","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115341434","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cet article analyse les méthodes de sélection de l’offre économiquement la plus avantageuse dans les marchés publics. Il possède un double objectif. Il consiste tout d’abord à évaluer, au regard de l’analyse économique, les propriétés des règles de notation utilisées en pratique pour les différents critères d’appréciation des offres. A l’aide d’exemples, il souligne que ces règles se révèlent assez arbitraires, manipulables et peu révélatrices des préférences des acheteurs publics. L’article présente ensuite les étapes de construction d’une règle de score permettant de mettre en concurrence les soumissionnaires de manière transparente en choisissant à la fois une règle de notation et des pondérations qui reflètent les préférences de l’acheteur public.
{"title":"Marchés publics : faut-il réformer les méthodes de notation des critères d’attribution ?","authors":"F. Maréchal, P. Morand","doi":"10.3917/redp.325.0697","DOIUrl":"https://doi.org/10.3917/redp.325.0697","url":null,"abstract":"Cet article analyse les méthodes de sélection de l’offre économiquement la plus avantageuse dans les marchés publics. Il possède un double objectif. Il consiste tout d’abord à évaluer, au regard de l’analyse économique, les propriétés des règles de notation utilisées en pratique pour les différents critères d’appréciation des offres. A l’aide d’exemples, il souligne que ces règles se révèlent assez arbitraires, manipulables et peu révélatrices des préférences des acheteurs publics. L’article présente ensuite les étapes de construction d’une règle de score permettant de mettre en concurrence les soumissionnaires de manière transparente en choisissant à la fois une règle de notation et des pondérations qui reflètent les préférences de l’acheteur public.","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"87 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134476235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Vulnerability to Adverse Working Conditions in EU-15 Countries: Empirical Evidence over two Decades","authors":"N. Greenan, Majda Seghir","doi":"10.3917/redp.325.0751","DOIUrl":"https://doi.org/10.3917/redp.325.0751","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"192 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121536461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Financial Burden of Health Expenses in Retirement","authors":"Bérangère Legendre, Sarah Le Duigou","doi":"10.3917/redp.324.0615","DOIUrl":"https://doi.org/10.3917/redp.324.0615","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127304375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Economic Value of NBS for Flood Risk Mitigation and their Benefits in a River Basin Context: a Meta-Regression-Analysis","authors":"N. Arfaoui, Amandine Gnonlonfin","doi":"10.3917/redp.324.0649","DOIUrl":"https://doi.org/10.3917/redp.324.0649","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124592379","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"« Le » Covid-19 est-il plus grave que « la » Covid-19 ? Impact du genre grammatical attribué à la maladie sur sa perception et sur les mesures de protection prises pour s’en prémunir","authors":"Jérémy Celse, G. Grolleau, S. Max","doi":"10.3917/redp.324.0679","DOIUrl":"https://doi.org/10.3917/redp.324.0679","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132272530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Étude sur la réussite au concours d’agrégation externe et le recrutement des enseignants-chercheurs dans les matières juridiques","authors":"Lionel Andreu, J. Drouard, Bruno Karoubi","doi":"10.3917/redp.324.0551","DOIUrl":"https://doi.org/10.3917/redp.324.0551","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121092181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
T. Nguyen-Huu, Khac Minh Huy Nguyen, Quoc Tran-Nam
{"title":"The Role of Environmental Practices and Innovation in Total Factor Productivity Convergence – Evidence from Small and Medium-sized Manufacturing Enterprises in Vietnam","authors":"T. Nguyen-Huu, Khac Minh Huy Nguyen, Quoc Tran-Nam","doi":"10.3917/redp.323.0453","DOIUrl":"https://doi.org/10.3917/redp.323.0453","url":null,"abstract":"","PeriodicalId":129622,"journal":{"name":"Revue d'économie politique","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128210848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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