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VERSION:2.0
PRODID:-//AMSE//Event Calendar//FR
CALSCALE:GREGORIAN
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UID:event-9845@amse-aixmarseille.fr
DTSTAMP:20260417T074734Z
CREATED:20260417T074734Z
LAST-MODIFIED:20260417T074734Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:Eco-lunch - Pierre Boyer
DTSTART:20230302T113000Z
DTEND:20230302T123000Z
DESCRIPTION:This paper studies the tax treatment of singles and couples. We
  use two different approaches. One is tailored to the analysis of tax syste
 ms that stick to the principle that the tax base for couples is the sum of 
 their incomes. One is tailored to the analysis of reforms towards individua
 l taxation. We study the US federal income tax since the 1960s through the 
 lens of this framework. We find that\, for the recent past\, realizing effi
 ciency gains requires to lower marginal tax rates for secondary earners. We
  also find that revenue-neutral reforms towards individual taxation are in 
 the interest of couples with high secondary earnings while couples with low
  secondary earnings are worse off. The support for such a reform recently p
 assed the majority threshold. It is rejected\, however\, by a Rawlsian soci
 al welfare function. Thus\, there is a tension between Rawlsian and Feminis
 t notions of social welfare.\\n\\nContact: Nathalie Ferrière: nathalie.fe
 rriere[at]sciencespo-aix.frFederico Trionfetti: federico.trionfetti[at]uni
 v-amu.fr\n\nPlus d'informations: https://amse-aixmarseille.fr/en/events/pie
 rre-boyer-2
LOCATION:Îlot Bernard du Bois - Salle 16\, AMU - AMSE\, 5-9 boulevard Maur
 ice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://amse-aixmarseille.fr/en/events/pierre-boyer-2
CONTACT:Nathalie Ferrière:&nbsp\;nathalie.ferriere[at]sciencespo-aix.frFed
 erico Trionfetti:&nbsp\;federico.trionfetti[at]univ-amu.fr
TRANSP:OPAQUE
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