Skip to main content

The Welfare State in a Complex World Taxes and Benefits in a Diverse Society

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.

Field of science

  • /social sciences/sociology/governance/taxation
  • /social sciences/economics and business/economics/microeconomics

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
Address
Ridgmount Street 7
WC1E 7AE London
United Kingdom
Activity type
Research Organisations
EU contribution
€ 2 446 857
Principal investigator
Guy Laroque (Mr.)
Administrative Contact
Elizabeth Ollard (Ms.)

Beneficiaries (1)

Institute for Fiscal Studies
United Kingdom
EU contribution
€ 2 446 857
Address
Ridgmount Street 7
WC1E 7AE London
Activity type
Research Organisations
Principal investigator
Guy Laroque (Mr.)
Administrative Contact
Elizabeth Ollard (Ms.)