Optimal income taxation and the shape of average tax rates

We investigate whether the optimal income tax model of Mirrlees (1971) can reproduce the empirically observed increasing average tax rates. We give a necessary condition and exhibit two examples where the optimal average tax rates are increasing.

Optimal Income Taxation with Endogenous Participation and Search Unemployment

This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin objective, if the elasticity of participation decreases along the distribution of skills, at the optimum, the average tax rate is increasing, marginal tax rates are positive everywhere, while wages, unemployment rates and participation rates are distorted downwards compared to their laissez-faire values. A simulation exercise confirms some of these properties under a general utilitarian objective. Taking account of the wage-cum-labor demand margin deeply changes the equity-efficiency trade-off.non-linear taxation, redistribution, adverse selection, random participation, unemployment, labor market frictions

Optimal income taxation with endogenous participation and search unemployment

This paper characterizes the optimal redistributive taxation when individuals are heterogeneous in two exogenous dimensions : Their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. The government only observed wage levels. Under a Maximin objective, if the elasticity of participation decreases along the distribution of skills, at the optimum, the average tax rate is increasing, marginal tax rates are positive everywhere, while wages, unemployment rates and participation rates are distorted downwards compared to their laissez-farie values. A simulation exercise confirms some of these properties under a general utilitarian objective. Taking account of the wage-cum-labor demand margin deeply changes the equity-efficiency trade-off.Non-linear taxation, Redistribution, Adverse selection, Random participation, Unemployment, Labor market frictions

A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment

We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal nonlinear redistributive tax schedule in the absence of welfare benefits and extensive labor supply margin. Compared to theire efficient values, at the optimum gross wages and unemployment are lower. Average tax rates are moreover increasing in wages. The robustness of these properties is also discussed.

A Simple Theory of Optimal Redistributive Taxation with Equilibrium Unemployment

We propose a canonical model of optimal nonlinear redistributive taxation with matching unemployment. In our model, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal nonlinear redistributive tax schedule in the absence of welfare benefits and extensive labor supply margin. Compared to their efficient values, at the optimum gross wages and unemployment are lower. Average tax rates are moreover increasing in wages. The robustness of these properties is also discussed.optimal income taxation, unemployment, matching

Evaluation De L’activité Acaricide De Quelques Biopesticides Sur L’acarien Tarsonème, Polyphagotarsonemus Latus Banks (Acari : Tarsonemidae) Infestant L’aubergine Gboma (Solanum Macrocarpon L.) Au Sud-Bénin

L’acarien tarsonème, Polyphagotarsonemus latus Banks, est un important ravageur de l’aubergine Gboma (Solanum macrocarpon L.), un légume-feuille de grande consommation au Bénin. La gestion de ce ravageur repose fondamentalement sur la lutte chimique avec toutes ses conséquences sur la santé et sur l’environnement ; d’où la nécessité de rechercher des solutions alternatives. Ainsi, la performance de trois biopesticides notamment huile de neem (Azadirachta indica A. Juss), extraits aqueux de hyptis (Hyptis suaveolens (L.) Poit, et du faux basilic (Ocimum gratissimum L), a été testée sur les œufs et adultes de P. latus au laboratoire de paires avec celle de Acarius et Sunpyrifos, deux acaricides chimiques communément utilisés au Bénin. Aussi, leurs effets sur les densités de population du ravageur et la productivité du Gboma ont-ils été évalués en plein champ. Au laboratoire, les taux moyens d’éclosion des œufs ont varié significativement entre traitements, allant 36 ± 5% à 80 ± 5% (P < 0,0001). Le plus fort taux d’éclosion a été enregistré sur le témoin et hyptis tandis que le plus fort d’éclosion a été enregistré avec Acarius suivi du Sunpyrifos et de l’huile de neem. Les taux de mortalité des adultes de P. latus ont également varié significativement entre les différents traitements allant de 43 ± 2% à 100% (P < 0,0001). Les plus faibles mortalités ont été enregistrées sur le témoin suivi de hyptis tandis que les plus forts taux ont été enregistrés, avec les doubles-doses de Acarius, Sunpyrifos et de l’huile de neem. Au champ, les densités moyennes par feuille des stades mobiles de P. latus ont varié significativement entre traitements, allant de 5,37 ± 0,59 et 2,71 ± 0,37 individus (P < 0,0001) ; les densités les plus fortes ayant été enregistrées sur le témoin tandis qu’aucune différence statistique n’a été observée entre les cinq autres traitements. Les plus fortes productivités de Gboma (kg/4 m2 ) ont été enregistrées avec l’huile de neem (13,65 ± 2,13), Sunpyrifos (11,10 ± 1,66) et Acarius (10,76 ± 1,32). Il s’en déduit qu’en attendant des études complémentaires, l’huile de neem peut être recommandée comme alternative aux acaricides chimiques contre P. latus sur les parcelles de Gboma au Sud-Bénin. The broad mite, Polyphagotarsonemus latus Banks is a key pest of the nightshade, commonly called Gboma eggplant (Solanum macrocarpon L.), a staple leafy vegetable in Benin. Management of this pest relies on chemical control despite its harmful environmental and sanitary impacts. It urgestherefore to search for alternative methods. In that respect, performances of some biopesticides including neem oil (Azadirachta indica A. Juss), aqueous extracts of Hyptis suaveolens (L.) Poit and of Ocimum gratissimum L. (clove basil), were tested on egg and adult stages of P. latus in laboratory in comparison to those of Acarius and Sunpyrifos, two chemical acaricides commonly used on vegetable farms in Southern Benin. In addition, their effects on the population densities of the pest and on the productivity of Gboma were evaluated in the field. In the laboratory, mean egg hatching rates varied significantly among treatments, ranging from 36 ± 5% to 80 ± 5% (P < 0,0001). The highest hatching rates were recorded with the control and hyptis treatments whereas the lowest hatching rates were recorded with Acarius followed by Sunpyrifos then neem oil treatments. Mortality rates of adult P. latus individuals also varied significantly among treatments, ranging from 43 ± 2% to 100% (P < 0,0001). The lowest mortality rates were recorded on the control followed by hyptis treatments whereas the highest mortalities were recorded with the double-doses of Acarius, Sunpyrifos and neem oil. In the field trials, mean densities of mobile stages of P. latus varied significantly among treatments, ranging from 5,37 ± 0,59 to 2,71 ± 0,37 individus (P < 0,0001). The highest densities were recorded on the control treatment whereas no significant differences were observed among the five other treatmentsThe highest productivities in fresh Gboma leaves on 4 m2 plot were recorded with neem oil (13.65 ± 2.13 kg), Sunpyrifos (11.1 ± 1.66 kg) and Acarius (10.76 ± 1.32 kg). Pending further studies, neem oil may be recommended as an alternative to chemical acaricides for the control of P. latus on Gboma plots in Southern Benin

Assessing Wind Impact on Semi-Autonomous Drone Landings for In-Contact Power Line Inspection

In recent years, the use of inspection drones has become increasingly popular for high-voltage electric cable inspections due to their efficiency, cost-effectiveness, and ability to access hard-to-reach areas. However, safely landing drones on power lines, especially under windy conditions, remains a significant challenge. This study introduces a semi-autonomous control scheme for landing on an electrical line with the NADILE drone (an experimental drone based on original LineDrone key features for inspection of power lines) and assesses the operating envelope under various wind conditions. A Monte Carlo method is employed to analyze the success probability of landing given initial drone states. The performance of the system is evaluated for two landing strategies, variously controllers parameters and four level of wind intensities. The results show that a two-stage landing strategies offers higher probabilities of landing success and give insight regarding the best controller parameters and the maximum wind level for which the system is robust. Lastly, an experimental demonstration of the system landing autonomously on a power line is presented

Optimal Income Taxation in an Equilibrium Unemployment Model : Mirrlees meets Pissarides

This paper characterizes optimal non-linear income taxation in an economy with a continuum of unobservable productivity levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor demand and wages. Compared to the laissez-faire, gross wages, unemployment and participation are lower. Average tax rates are increasing. Marginal tax rates are positive, even the top. Finally, numerical simulations suggest that redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting.Optimal Income Taxation; Unemployment; Wage Bargaining; Matching

Etude du comportement mécanique des joints de brasure Au-Ge pour le report des composants SiC pour l’électronique de puissance haute température

Ce papier contribue à l'étude de nouvelles technologies d’assemblage des puces en SiC utilisées dans les modules de puissance hautes températures (250°C). En effet, parmi tous les matériaux entrant dans l’assemblage de ces modules de puissance, le matériau de report des puces sur les substrats fait partie des matériaux les plus susceptibles aux contraintes thermomécaniques. Ainsi, pour répondre aux problématiques d'assemblage de ces puces en SiC, de nouvelles solutions de brasure doivent être développées. L’alliage de brasure Au-Ge peut être utilisé comme alliage de brasure sans plomb pour la haute température grâce à ses bonnes propriétés thermiques et mécaniques. Dans cet article, l’étude du comportement mécanique des joints formés avec la brasure Au-Ge et les puces en SiC, a été réalisée dans le but d’évaluer la robustesse et la fiabilité de ces jonctions en haute température