Objective Empirical studies of labour supply at the microeconomic level describe a diverse society with heterogeneous agents and stress the importance of the participation decision, to work or not to work. The aim of this project is to improve our knowledge of the properties of the optimal tax and benefit systems in the extensive model in the presence of heterogeneity.The proposal has a theoretical part and an empirical part. The theoretical part deals with four applications of the extensive model: (1) family benefits and the interaction between household transfers and income taxes; (2) fraud and tax evasion; (3) indirect taxes; (4) dynamic aspects, such as capital taxation and the life-cycle. The empirical part is based on microeconomic data sets. It is made of three different projects: (1) how much of the difference in the number of hours worked in France, the UK and the USA can be assigned to differences in the tax and benefit structure of these countries?; (2) the role of taxes and benefits in the participation decisions of United Kingdom couples, 1979-2008; (3) pensions, savings, and the decision to retire in the United Kingdom. Fields of science social scienceseconomics and businesseconomicsmicroeconomicssocial sciencessociologygovernancetaxation Programme(s) FP7-IDEAS-ERC - Specific programme: "Ideas" implementing the Seventh Framework Programme of the European Community for research, technological development and demonstration activities (2007 to 2013) Topic(s) ERC-AG-SH1 - ERC Advanced Grant - Individuals, institutions and markets Call for proposal ERC-2010-AdG_20100407 See other projects for this call Funding Scheme ERC-AG - ERC Advanced Grant Host institution Institute for Fiscal Studies EU contribution € 2 446 857,00 Address Ridgmount Street 7 WC1E 7AE London United Kingdom See on map Region London Inner London — West Camden and City of London Activity type Research Organisations Principal investigator Guy Laroque (Mr.) Administrative Contact Elizabeth Ollard (Ms.) Links Contact the organisation Opens in new window Website Opens in new window Total cost No data Beneficiaries (1) Sort alphabetically Sort by EU Contribution Expand all Collapse all Institute for Fiscal Studies United Kingdom EU contribution € 2 446 857,00 Address Ridgmount Street 7 WC1E 7AE London See on map Region London Inner London — West Camden and City of London Activity type Research Organisations Principal investigator Guy Laroque (Mr.) Administrative Contact Elizabeth Ollard (Ms.) Links Contact the organisation Opens in new window Website Opens in new window Total cost No data