Obiettivo 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. Campo scientifico social scienceseconomics and businesseconomicsmicroeconomicssocial sciencessociologygovernancetaxation Programma(i) 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) Argomento(i) ERC-AG-SH1 - ERC Advanced Grant - Individuals, institutions and markets Invito a presentare proposte ERC-2010-AdG_20100407 Vedi altri progetti per questo bando Meccanismo di finanziamento ERC-AG - ERC Advanced Grant Istituzione ospitante Institute for Fiscal Studies Contributo UE € 2 446 857,00 Indirizzo Ridgmount Street 7 WC1E 7AE London Regno Unito Mostra sulla mappa Regione London Inner London — West Camden and City of London Tipo di attività Research Organisations Ricercatore principale Guy Laroque (Mr.) Contatto amministrativo Elizabeth Ollard (Ms.) Collegamenti Contatta l’organizzazione Opens in new window Sito web Opens in new window Costo totale Nessun dato Beneficiari (1) Classifica in ordine alfabetico Classifica per Contributo UE Espandi tutto Riduci tutto Institute for Fiscal Studies Regno Unito Contributo UE € 2 446 857,00 Indirizzo Ridgmount Street 7 WC1E 7AE London Mostra sulla mappa Regione London Inner London — West Camden and City of London Tipo di attività Research Organisations Ricercatore principale Guy Laroque (Mr.) Contatto amministrativo Elizabeth Ollard (Ms.) Collegamenti Contatta l’organizzazione Opens in new window Sito web Opens in new window Costo totale Nessun dato