We study optimal income taxation in a two-group framework where the private cost of misreporting income is positively correlated with productivity. We show that, if high-wage types always reveal their income truthfully, letting low-wage types cheat would lead to Pareto-superior outcomes regardless o...

Welfare-improving tax evasion

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Chiara Canta et al. (2024)

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Energy Taxes and Oil Price Shocks

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Helmut Cremer et al. (2015)

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This paper examines if an energy price shock should be compensated by a reduction in energy taxes to mitigate its impact on consumer prices. It shows that the consumer price should not increase by as much as the producer price, implying a small reduction in the energy tax in dollars. The energy tax...

Income tax reform in France: a case study

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Helmut Cremer et al. (2010)

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This paper calibrates the graduated income tax system currently in place in France while assuming that the number of earning-ability types in the economy are four. It also computes the optimal linear and nonlinear income tax schedules for this economy. Its main nding is that while an optimal linear...

Energy taxes in three political economy models

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Helmut Cremer et al. (2007)

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What accounts for the existence of positive energy taxes in the US, given that such taxes are regressive and that the income distribution is skewed to the right? The traditional majority-voting equilibrium approach suggests a subsidy; thus we also look at two alternatives. These are the probabilisti...

Pensions with endogenous and stochastic fertility

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Helmut Cremer et al. (2006)

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This paper studies the design of a pay-as-you-go social security system in an overlapping generations model where fertility is in part stochastic and in part determined through capital investment. If investments are publicly observable, pension benefits must be linked positively to the level of inve...

Which border taxes? Origin and destination regimes with fiscal competition in output and emission taxes

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Helmut Cremer et al. (2006)

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This paper posits a two-stage game in tax regime and tax rates to study the property of second-best emission and output taxes in a two-country world with an atmospheric externality. It shows that (i) either the destination–destination or the origin–origin tax regime may constitute the subgame perfec...

Environmental taxation in open economies: unilateralism or partial harmonisation

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Helmut Cremer et al. (2005)

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There are two reasons why countries might set weak environmental policies: transboundary pollution and concerns for competitiveness. This article explores the full interactions between these two features within a unified general equilibrium framework. First, we show that competitive concerns change...

Effets externes et taxation optimale. Une application à la taxation de l'énergie en France

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Helmuth Cremer et al. (2002)

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Nous étudions l'application empirique du modèle de taxation des biens polluants de Cremer et al. [1998] au cas de la taxation de l'énergie en France. Dans un premier temps, nous estimons les différentes composantes du modèle (utilités, productivités, etc.) par un calibrage sur des données issues des...

La taxation des biens polluants

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Helmuth Cremer et al. (1999)

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L'objectif de cet article est de faire le point sur la littérature économique concernant la taxation des biens polluants, en particulier sur le niveau optimal de ces taxes. Nous commençons par rappeler les fondements théoriques et les principaux enseignements des modèles traditionnels où les taxes s...

Environmental tax design with endogenous earning abilities

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Helmut Cremer et al. (2010)

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This paper develops an optimal tax system `a la Mirrlees with two novel features. First, earning abilities are determined endogenously; second, energy, a polluting good, is used both as a factor of production and a final consumption good. The model is calibrated for the French economy. The results a...

Pensions and aging. A selection of papers presented at the 64th Congress of the International Institute of Public Finance, held in Maastricht, the Netherlands: A selection of papers presented at the 64th Congress of the International Institute of Public Finance, held in Maastricht, the Netherlands

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Helmuth Cremer et al.

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The 64th Congress of the International Institute of Public Finance focused on the theme "pensions and aging." This emphasis is also reflected in the selection presented here. The first two papers of this issue are based on two of the keynote lectures, namely "Pensions and fertility: in search of a l...

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Helmuth Cremer et al.

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Political competition within and between parties: An application to environmental policy

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Helmut Cremer et al. (2008)

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This paper presents a political economy model that is consistent with the low rate of emission taxes in the U.S., as well as the fact that neither Democrats nor Republicans propose to increase them. The voters differ according to their wage and capital incomes. They vote over the emission tax rate a...

Political competition within and between parties: An application to environmental policy

Colloques et conférences

Helmut Cremer et al. (5 juin 2006)

Colloques et conférences