Details about Laurent Simula

Access statistics for papers by Laurent Simula.

Last updated 2023-03-16. Update your information in the RePEc Author Service.

Short-id: psi164

Working Papers

2023

1. Bunching in rank-dependent optimal income tax schedules
   Post-Print, HAL

2020

2. Bunching and Rank-Dependent Optimal Income Taxation
   CESifo Working Paper Series, CESifo
3. Gini and Optimal Income Taxation by Rank
   CESifo Working Paper Series, CESifo View citations (4)
   See also Journal Article Gini and Optimal Income Taxation by Rank, American Economic Journal: Economic Policy, American Economic Association (2022) View citations (2) (2022)
4. Income shifting as income creation
   Post-Print, HAL View citations (6)
   See also Journal Article Income shifting as income creation?, Journal of Public Economics, Elsevier (2020) View citations (6) (2020)

2019

5. L'asymétrie d'information: un enjeu pour les consommateurs
   Post-Print, HAL
6. Marginal deadweight loss when the income tax is nonlinear
   Post-Print, HAL View citations (3)
   Also in Working Papers, Grenoble Applied Economics Laboratory (GAEL) (2016) View citations (2)
   CESifo Working Paper Series, CESifo (2010) View citations (8)
   Working Paper Series, Uppsala University, Department of Economics (2010) View citations (6)
   Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2010) View citations (5)
   See also Journal Article Marginal deadweight loss when the income tax is nonlinear, Journal of Econometrics, Elsevier (2019) View citations (4) (2019)
7. Qu’est-ce que le bonheur ?
   Post-Print, HAL
8. The distortive costs of taxation
   Post-Print, HAL

2018

9. Is high-skilled migration harmful to tax systems' progressivity?
   Post-Print, HAL
   See also Journal Article Is high-skilled migration harmful to tax systems’ progressivity, IZA World of Labor, Institute of Labor Economics (IZA) (2018) View citations (1) (2018)
10. Le point sur: le Marché carbone
    Post-Print, HAL
11. The distortive costs of income taxation
    Post-Print, HAL
    Also in Post-Print, HAL (2018)
12. Vous avez dit « krach »
    Post-Print, HAL

2017

13. Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins
    Working Papers, HAL View citations (3)
    Also in Post-Print, HAL (2017) View citations (8)
    Post-Print, HAL (2017) View citations (3)
    Post-Print, HAL (2017) View citations (3)
    Working Papers, Grenoble Applied Economics Laboratory (GAEL) (2017) View citations (8)
    Post-Print, HAL (2017) View citations (8)
    Post-Print, HAL (2017) View citations (8)
    Post-Print, HAL (2017) View citations (2)
14. Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins
    CESifo Working Paper Series, CESifo View citations (8)
    Also in Working Paper Series, IFAU - Institute for Evaluation of Labour Market and Education Policy (2017) View citations (8)

2014

15. Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments
    AMSE Working Papers, Aix-Marseille School of Economics, France View citations (127)
    Also in Post-Print, HAL (2014) View citations (106)
    Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2013) View citations (4)
    Working Papers, HAL (2013) View citations (4)
    CESifo Working Paper Series, CESifo (2013) View citations (14)
    TEPP Working Paper, TEPP (2013) View citations (17)
    IZA Discussion Papers, Institute of Labor Economics (IZA) (2013) View citations (4)
    See also Journal Article Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments, The Quarterly Journal of Economics, President and Fellows of Harvard College (2014) View citations (133) (2014)

2013

16. Tax Competition and Migration
    2013 Meeting Papers, Society for Economic Dynamics

2011

17. Shall we Keep the Highly Skilled at Home? The Optimal Income Tax Perspective
    CESifo Working Paper Series, CESifo View citations (8)
    Also in Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics (2009) View citations (3)
    See also Journal Article Shall we keep the highly skilled at home? The optimal income tax perspective, Social Choice and Welfare, Springer (2012) View citations (23) (2012)

2010

18. Microéconomie
    PSE-Ecole d'économie de Paris (Postprint), HAL
    Also in Post-Print, HAL (2010)

2009

19. Optimal Income Tax under the Threat of Migration by Top-Income Earners
    Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics View citations (4)
    See also Journal Article Optimal income tax under the threat of migration by top-income earners, Journal of Public Economics, Elsevier (2010) View citations (89) (2010)
20. Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties
    Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics View citations (2)
    See also Journal Article Optimal nonlinear income tax and nonlinear pricing: optimality conditions and comparative static properties, Social Choice and Welfare, Springer (2010) View citations (27) (2010)

2008

21. An Exploration of Incentive-Compatible ELIE
    IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France View citations (2)
22. When Kolm Meets Mirrless: ELIE
    IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France View citations (3)
    See also Chapter When Kolm Meets Mirrlees: ELIE, Studies in Choice and Welfare, Springer (2011) View citations (2) (2011)

2007

23. Optimality conditions and comparative static properties of non-linear income taxes revisited
    PSE Working Papers, HAL View citations (9)
    Also in Working Papers, HAL (2007) View citations (9)

2006

24. Optimal Non-Linear Income Tax when Highly Skilled Individuals Vote with their Feet
    IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France View citations (3)
    Also in Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge (2006) View citations (3)
    IDEP Working Papers, Institut d'economie publique (IDEP), Marseille, France (2006) View citations (3)

Journal Articles

2022

1. Gini and Optimal Income Taxation by Rank
   American Economic Journal: Economic Policy, 2022, 14, (3), 352-79 View citations (2)
   See also Working Paper Gini and Optimal Income Taxation by Rank, CESifo Working Paper Series (2020) View citations (4) (2020)

2020

2. Income shifting as income creation?
   Journal of Public Economics, 2020, 182, (C) View citations (6)
   See also Working Paper Income shifting as income creation, Post-Print (2020) View citations (6) (2020)

2019

3. Marginal deadweight loss when the income tax is nonlinear
   Journal of Econometrics, 2019, 211, (1), 47-60 View citations (4)
   See also Working Paper Marginal deadweight loss when the income tax is nonlinear, Post-Print (2019) View citations (3) (2019)

2018

4. Is high-skilled migration harmful to tax systems’ progressivity
   IZA World of Labor, 2018, 423 View citations (1)
   See also Working Paper Is high-skilled migration harmful to tax systems' progressivity?, Post-Print (2018) (2018)

2014

5. Commentaires. Évaluer les limites à la redistribution: approches partielles ou approche globale ?
   Économie et Statistique, 2014, 467, (1), 163-171
6. Tax me if you can! Optimal Nonlinear Income Tax Between Competing Governments
   The Quarterly Journal of Economics, 2014, 129, (4), 1995-2030 View citations (133)
   See also Working Paper Tax Me if You Can! Optimal Nonlinear Income Tax between Competing Governments, AMSE Working Papers (2014) View citations (127) (2014)

2012

7. Shall we keep the highly skilled at home? The optimal income tax perspective
   Social Choice and Welfare, 2012, 39, (4), 751-782 View citations (23)
   See also Working Paper Shall we Keep the Highly Skilled at Home? The Optimal Income Tax Perspective, CESifo Working Paper Series (2011) View citations (8) (2011)

2010

8. Incidence de l’impôt sur les sociétés
   Revue Française d'Économie, 2010, 24, (3), 3-39 View citations (1)
   Also in Revue française d'économie, 2009, Volume XXIV, (3), 3-39 (2009)
9. Optimal income tax under the threat of migration by top-income earners
   Journal of Public Economics, 2010, 94, (1-2), 163-173 View citations (89)
   See also Working Paper Optimal Income Tax under the Threat of Migration by Top-Income Earners, Working Paper Series, Center for Fiscal Studies (2009) View citations (4) (2009)
10. Optimal nonlinear income tax and nonlinear pricing: optimality conditions and comparative static properties
    Social Choice and Welfare, 2010, 35, (2), 199-220 View citations (27)
    See also Working Paper Optimal Nonlinear Income Tax and Nonlinear Pricing: Optimality Conditions and Comparative Static Properties, Working Paper Series, Center for Fiscal Studies (2009) View citations (2) (2009)

2009

11. Taxe professionnelle, imposition des entreprises et coût d'usage du capital
    Revue d'économie politique, 2009, 119, (5), 677-690 View citations (1)

2007

12. Imposition optimale sur le revenu et théorie des incitations: un chassé-croisé
    Regards croisés sur l'économie, 2007, n° 1, (1), 182-199

2006

13. L'impact du vote avec les pieds sur le barème d'imposition optimale du revenu. Une illustration sur données françaises
    Revue économique, 2006, 57, (3), 517-527 View citations (1)
14. Optimal Linear Income Tax when Agents Vote with their Feet
    FinanzArchiv: Public Finance Analysis, 2006, 62, (3), 393-415 View citations (6)

Chapters

2011

1. When Kolm Meets Mirrlees: ELIE
   Springer View citations (2)
   See also Working Paper When Kolm Meets Mirrless: ELIE, Institut d'economie publique (IDEP), Marseille, France (2008) View citations (3) (2008)