PjSE

Paris-Jourdan Sciences Économiques - UMR8545





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PjSE - UMR8545
48 boulevard Jourdan
75014 Paris
France
Tél : 01 80 52 16 00
pjse AT ens.fr

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nom site cnrs ENS EHESS Ecole des Ponts ParisTech INRA Université Paris 1

Accueil du site > Séminaires > Agenda du 22 au 25 mai 2018

Agenda du 22 au 25 mai 2018

Mardi 22 mai

Economie appliquée | 12:30-13:30

Salle R1-09, Campus Jourdan, 48 boulevard Jourdan, 75014 Paris

PONTHIÈRE Grégory : Premature deaths, accidental bequests and fairness

Co-authors : FLEURBAEY Marc, LEROUX Marie-Louise, PESTIEAU Pierre, ZUBERK Stephane

Résumé

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they leave to their offspring in case of premature death. We show that, whereas the conventional 100 % tax view holds under the standard utilitarian social welfare criterion, it does not hold under the ex post egalitarian criterion, which assigns a strong weight to the welfare of unlucky short-lived individuals. From an egalitarian perspective, it is optimal not to tax, but to subsidize accidental bequests. We examine the robustness of those results in a dynamic OLG model of wealth accumulation, and show that, whereas the sign of the optimal tax on accidental bequests depends on the form of the joy of giving motive, it remains true that the 100 % tax view does not hold under the ex post egalitarian criterion.

PSI PSE | 17:00-18:00

Salle R1-13, Campus Jourdan, 48 boulevard Jourdan, 75014 Paris

JAROTSCHKIN Alexandra (PSE) : Chinese Aid in Africa

Co-authors : SARDOSCHAU Sulin

Mercredi 23 mai

SEHO Conference

Le colloque SEHO se déroulera le 23 et 24 mai 2018.Lieu : Ecole d’économie de Paris, 48 boulevard Jourdan, 75014 Paris

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Histoire économique | 12h30-14h00

Salle R2-20, Campus Jourdan, 48 boulevard Jourdan, 75014 Paris

SICSIC Pierre (PSE) : L’apogée Pompidou : large firms and vocational training

Jeudi 24 mai

SEHO Conference

Le colloque SEHO se déroulera le 23 et 24 mai 2018.Lieu : Ecole d’économie de Paris, 48 boulevard Jourdan, 75014 Paris

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TOM | 12:30-13:30

Salle R2-20, campus Jourdan - 48 bd Jourdan 75014 Paris

GORELKINA Olga (University of Liverpool) : Collusion via Information Sharing and Optimal Auctions

Vendredi 25 mai

Casual Friday | 12:45-13:45

Salle R2-01, Campus Jourdan, 48 boulevard Jourdan, 75014 Paris

KNEBELMANN Justine (PSE) : Bringing property owners into the tax net : avenues of fiscal capacity. Experimental evidence from Dakar, Senegal