Jean Hindricks y Gareth D. Myles, Cambridge, Massachussets y Londres, Inglaterra, The MIT Press, 2006, 724 pp.

/pdf/intermediate-public-economics-3llj3olp27.pdf

Intermediate Public Economics

A monopolist can use a ‘tracking’ technology that allows it to identify a consumer's willingness to pay with some probability. Consumers can counteract tracking by acquiring a ‘hiding’ technology. We show in this note that consumers are collectively better off when this hiding technology is not available, even when consumers can acquire it free of charge.

Monopoly price discrimination and privacy: the hidden cost of hiding

Les lieux d’education formelle, tels les etablissements d’enseignement secondaire du ministere de l’agriculture francais, constituent a la fois des situations de travail et des situations d’education Des enjeux forts pour les generations futures s’y trament sans que les differents acteurs s’y entendent necessairement
Un bilan d’un ensemble de quatorze annees de recherche dans ce domaine ancre dans les champs de l’ergonomie et des sciences de l’education amene a preciser les points d’appui d’un projet de recherche Le cadre conceptuel general de l’analyse du travail reposant sur la « theorie de la double regulation », developpee en psychologie ergonomique, est maintenu Il est recentre sur un point precis des aspects de « performance », a savoir les effets de l’activite des professionnels sur les « beneficiaires » Dans le domaine de l’education, la question des effets de l’activite sur les beneficiaires apparait trop imperieuse pour etre delaissee et trop multiforme pour etre apprehendee par les professionnels de l’education seuls Comment l’apprehender ? Les methodes d’analyse du travail deja experimentees par l’auteur (analyses extrinseques directes et indirectes, analyses intrinseques directes et indirectes) aupres de plusieurs acteurs (enseignants, eleves, chefs d’etablissement) sont repositionnees au benefice d’une approche plus cooperative de la recherche Les analyses cooperatives du travail sont definies comme impliquant les acteurs dans le choix des methodes d’analyse du travail et des problematiques Elles prevoient notamment de s’appuyer sur le developpement d’artefacts de video-formation centres sur l’analyse du travail de chefs d’etablissement d’enseignement Le projet scientifique decrit ainsi l’ambition de developper des artefacts qui instrumentent les professionnels de l’education pour eclairer les points aveugles de leur travail, par des analyses cooperatives
Ces analyses cooperatives du travail tendent ainsi a eclairer les effets de l’activite des professionnels de l’education sur leurs « beneficiaires » afin d’ameliorer la qualite de vie dans les etablissements d’enseignement

https://hal.archives-ouvertes.fr/tel-01836389/document

Les analyses coopératives du travail pour éclairer les effets de l’activité des professionnels de l’éducation

This Report has been prepared for the European Commission, DG TAXUD under contract TAXUD/2017/DE/329, “Study and Reports on the VAT Gap in the EU-28 Member States” and serves as a follow-up to the six reports published between 2013 and 2018. This Study contains new estimates of the Value Added Tax (VAT) Gap for 2017, as well as updated estimates for 2013-2016. As a novelty in this series of reports, so called “fast VAT Gap estimates” are also presented the year immediately preceding the analysis, namely for 2018. In addition, the study reports the results of the econometric analysis of VAT Gap determinants initiated and initially reported in the 2018 Report (Poniatowski et al., 2018). It also scrutinises the Policy Gap in 2017 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses.

Study and Reports on the VAT Gap in the EU-28 Member States: 2019 Final Report

We study how producers of cultural goods can strategically increase their promotion budgets to secure the most profitable release dates for their goods In a game-theoretic setting, where two producers choose their budget before simultaneously setting the release date of their good, we prove that two equilibria are possible: releases are either simultaneous (at the demand peak) or staggered (one producer delays) In the latter equilibrium, the first-mover secures its position by investing more in promotion We test this prediction on a dataset of more than 1500 American movies released in ten countries over 13 years Our empirical analysis confirms that higher budgets allow movie studios to move release dates closer to demand peaks

/pdf/strategic-promotion-and-release-decisions-for-cultural-goods-59lj6pbldk.pdf

Strategic Promotion and Release Decisions for Cultural Goods

The mobilization of domestic tax resource has become a key issue for developing countries. In this report, we provide some facts and figures on the levels and structures of taxation around the world with special attention to Low Income Countries, (LICs). We use the new ICTD database covering 203 countries with 40 tax items over the period 1980-2010. We discuss some principles of tax design in a global economy that are relevant for LICs. We also review some critical issues on corruption and compliance to see how they relate to growth and tax evasion. We then provide a benchmark framework to assess the overall performance of the government tax collection. We use the tax effort index that measures the gap between the potential tax and the actual tax. The novelty of this tax effort index is twofold. First it takes into account spatial variables to capture the geographic dependence. Second it breaks down the tax effort analysis tax item by tax item to capture the possible tax shift. We conclude with a full ranking of tax effort for all countries and some suggestions of tax reform for a subset of countries that are targeted by the Belgian Development Cooperation.

A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries

[eng] We propose an international comparison of school systems in OECD countries in terms of social mobility in schools based on the PISA (Program for International Student Assessment) test results in mathematics between 2003 and 2015. For each country, we calculate students' interdecile social mobility in schools on the basis of their ranking in the PISA test in mathematics, compared to their social ranking in their country, and compare this new index of equity to those generally used in OECD studies (slope and intensity of social gradient, percentage of resilient students). A new representation, the“Great Gatsby curve of school”, in reference to the Great Gatsby curve of income, is proposed: the social mobility of a school system is closely linked to the educational inequality between students and schools. Countries such as Belgium or France with high levels of school inequality also stand out for low social mobility in schools. Inversely, countries such as Finland or Canada are characterised by low school inequality and high levels of social mobility in schools. A second important conclusion of the analysis is that the countries in which social mobility in schools is above average are also most often those with school achievement levels above the average.

/pdf/an-international-comparison-of-school-systems-based-on-4scfoddkzo.pdf

An international comparison of school systems based on social mobility

Dans ce rapport nous etudions la mobilite sociale (d’un point de vue ordinal) dans l’enseignement secondaire des differents pays de l’OCDE sur base des resultats de l’enquete PISA 2012. A partir d’un echantillon de 130.000 eleves de 15 ans, de 4179 ecoles dans 32 pays, nous calculons pour chaque pays la mobilite individuelle des eleves sur base de leur rang social compare a leur rang au test PISA en mathematiques. Nous agregeons ces mobilites individuelles a l’aide d’un indicateur de mobilite inter-decile qui privilegie la mobilite ascendante et en particulier, celle des eleves socialement defavorises. Nous comparons ensuite les pays en termes de mobilite sociale. Nous montrons une relation positive entre mobilite sociale et prestation moyenne d’un pays au test PISA. Nous trouvons une relation inverse entre mobilite sociale et inegalite scolaire entre ecoles ou entre eleves (The Great Gatsby Curve of School). Nous trouvons une relation inverse entre mobilite sociale et segregation scolaire. Nous montrons aussi que la mobilite sociale est moindre dans le reseau libre (catholique) que dans le reseau officiel.

Égalité des chances à l’école

We propose an international comparison of school systems in Oecd countries in terms of social mobility in schools based on the PISA (Program for International Student Assessment) test results in mathematics between 2003 and 2015. For each country, we calculate students' interdecile social mobility in schools on the basis of their ranking in the PISA test in mathematics, compared to their social ranking in their country, and compare this new index of equity to those generally used in Oecd studies (slope and intensity of social gradient, percentage of resilient students). A new representation, the “Great Gatsby curve of school”, in reference to the Great Gatsby curve of income, is proposed: the social mobility of a school system is closely linked to the educational inequality between students and schools. Countries such as Belgium or France with high levels of school inequality also stand out for low social mobility in schools. Inversely, countries such as Finland or Canada are characterised by low school inequality and high levels of social mobility in schools. A second important conclusion of the analysis is that the countries in which social mobility in schools is above average are also most often those with school achievement levels above the average. Codes JEL / JEL Classification : I21, I24 Mots-clés : PISA, mobilité sociale, inégalité, enseignement

Une comparaison internationale des systèmes scolaires basée sur la mobilité sociale

This study presents a case study on the value added-tax (VAT) with the objective to design appropriate policies aiming to improve domestic-resource mobilization in developing countries. Data from 18 DGD-partner countries (past and present) over the 1990-2012 period show that, although the performance of VAT has inproved in recent years, many of these countries can close their resource gap by implementing reforms that improve the efficiency of their VAT system. We present an in-depth analysis on Bolivia to illustrate how such reforms could be designed. Bolivia is also an interesting case since the country was one of the first developing countries to adopt VAT in a context characterized by socio-economic and political challenges. We argue that the credibility of the Bolivian government as well as the institutional design of its tax system were very important for the success of their tax reforms. Moreover, we show that the improvement of both the policy and compliance gaps have contributed to the reduction of Bolivia’s VAT gap in recent years, but improvements in compliance gap are the main deriver.

Mattéo Godin

Papers

A Review of Critical Issues on Tax Design and Tax Administration in a Global Economy and Developing Countries

An international comparison of school systems based on social mobility

Égalité des chances à l’école

Une comparaison internationale des systèmes scolaires basée sur la mobilité sociale

The Performance of VAT in DGD-partner countries