Objetivo 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. Ámbito científico social scienceseconomics and businesseconomicsmicroeconomicssocial sciencessociologygovernancetaxation Programa(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) Tema(s) ERC-AG-SH1 - ERC Advanced Grant - Individuals, institutions and markets Convocatoria de propuestas ERC-2010-AdG_20100407 Consulte otros proyectos de esta convocatoria Régimen de financiación ERC-AG - ERC Advanced Grant Institución de acogida Institute for Fiscal Studies Aportación de la UE € 2 446 857,00 Dirección Ridgmount Street 7 WC1E 7AE London Reino Unido Ver en el mapa Región London Inner London — West Camden and City of London Tipo de actividad Research Organisations Investigador principal Guy Laroque (Mr.) Contacto administrativo Elizabeth Ollard (Ms.) Enlaces Contactar con la organización Opens in new window Sitio web Opens in new window Coste total Sin datos Beneficiarios (1) Ordenar alfabéticamente Ordenar por aportación de la UE Ampliar todo Contraer todo Institute for Fiscal Studies Reino Unido Aportación de la UE € 2 446 857,00 Dirección Ridgmount Street 7 WC1E 7AE London Ver en el mapa Región London Inner London — West Camden and City of London Tipo de actividad Research Organisations Investigador principal Guy Laroque (Mr.) Contacto administrativo Elizabeth Ollard (Ms.) Enlaces Contactar con la organización Opens in new window Sitio web Opens in new window Coste total Sin datos