The pattern of incentives and redistribution in France 2010–2011 (notice n° 545790)
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| fixed length control field | 01398cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121113826.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gauthier, Stéphane |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The pattern of incentives and redistribution in France 2010–2011 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2020.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 44 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We empirically assess the limits of redistribution due to asymmetric information between a tax authority and taxpayers in an optimal taxation model with both direct (income) and indirect (consumption) taxes. Using data from the French consumer expenditure survey “Budget de famille” released in 2011, we find that the tax system favors middle-class households from the sixth decile in the distribution of consumption expenditures. The innovative contribution of our paper lies in identifying the incentive constraint where top income earners are ready to relax labor effort to mimic the favored middle-class households as being the only ones that assign limits to the redistribution toward the middle class. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | redistribution |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incentives |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Aids |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Le Huérou-Kérisel, Robin |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d'économie politique | 130 | 3 | 2020-07-10 | p. 345-371 | 0373-2630 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-d-economie-politique-2020-3-page-345?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-d-economie-politique-2020-3-page-345?lang=en&redirect-ssocas=7080</a> |
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