Laurent Simula

PhD Dissertation

"Optimal Income Taxation, Incentive Constraints, Participation Constraints" (November 2007)

Articles in Peer-Reviewed Journals

In English

“Shall We Keep Highly Skilled at Home? The Optimal Income Tax Perspective” (with A. Trannoy).

Social Choice and Welfare, forthcoming. [CESifo WP 3326, January 2011]

“Optimal Income Tax under the Threat of Migration by Top-Income Earners” (with A. Trannoy)

Journal of Public Economics 94 (2010), 163-173. [Download the article]

“Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties”

Social Choice and Welfare 35 (2010), 199-220. [Download the article]

“Optimal Linear Income Tax When Agents Vote With Their Feet” (with A. Trannoy)

FinanzArchiv 62 (2006), 393-415. [Download the article]

In French

“Réformer la fiscalité ?” [“Reforming Taxes?”]

Cahiers français, 366, Jan.-Feb. 2012.

“The French business tax and the user cost of capital” (with A. Trannoy)

Revue d'Economie Politique 119 (2009/5), 677-690. [Download the article]

“The incidence of the corporation income tax” (with A. Trannoy)

Revue Française d'Economie, XXIV 3 (2010), 3-39 . [Download the article]

“Optimal Income Taxation when Highly Skilled Vote with their Feet: An Application to the French Economy” (with A. Trannoy)

Revue Economique, 57(3), May 2006, pp. 517-528. [Download the article]

Articles in Books

“When Kolm Meets Mirrlees: ELIE” (with A. Trannoy), in Social Ethics and Normative Economics, edited par M. Fleurbaey, M. Salle and J. Weymark, Springer Verlag, 2010, forthcoming. [Download the article]

“An Exploration in Incentive-Compatible ELIE Transfers” (with A. Trannoy), in On Kolm's Theory of Macrojustice: A Pluridisciplinary Forum of Exchange, edited by C. GAMEL and M. LUBRANO, Springer Verlag, 2010, 207-231. [Download the article]

"Fiscalité optimale : de la théorie à la pratique", in Fiscalité et Croissance, Cahier du Cercle des Economistes, edited by M. AUJEAN and J.-H. LORENZI, Presses Universitaires de France, Descartes & Co, Paris, 2011.

Articles under Revision

"Marginal Deadweight Loss when the Income Tax is Nonlinear" (with S. Blomquist), WP 2010:1, Uppsala Center for Fiscal Studies. Submitted. [UCFS Working Paper 2010:1]

Books

Vingt Dissertations d’économie, with L. Simula, Bréal & HK, Paris, 2004, 240 p. [Buy it on Amazon.fr!]

Microéconomie, with Ph. Aghion, J. Cagé, F. Denis and E. Orgiazzi, Pearson Education, 2010, 280 p.

[Buy it on Amazon.fr!]

Research Reports

Incidence of Corporate Taxes written for the French Tax Council (2009, with A. Trannoy)

Taxation and Labour Choices written for the French National Agency for Family Benefits.

Dossier d'Etudes de la CNAF, n°79, April 2006 (with A. Math and Ch. Meilland)

Other Publications (In French)

“Optimal Income Taxation and Contract Theory” (with A. Trannoy)

Regards Croisés sur l'économie, n°1, 2007: 182-199

“About Benthamian Utilitarianism”