Mardi | 2009-01-27 Marc-Arthur DIAYE – N. GREENAN – William TELKES Performance appraisals have become a widespread practice in OECDmember countries. However, whereas the problem of constructing an optimalcontract with subjective evaluation receives a lot of attention, firmlevelperformance appraisals are strikingly left outside of economic theory.The purpose of this paper is threefold: first, to theoretically define whatperformance appraisals are; second, to analyze the effects of incentivecontracts on effort and wage using performance appraisals; and third, toquantify the selection effects driven […]

Mardi | 2009-01-22 Franck JOVANOVIC – Cyrille PIATECKI

Mardi | 2009-01-20 Alexis DIRER – Anne LAVIGNE This paper studies how annuities should be taxed in a model à la Mir-rlees (1971) in presence of adverse selection and a positive link betweenincome and longevity. An annuity tax can address the adverse selectionproblem by subsidizing small annuities (purchased by low income groups)and taxing large annuities (purchased by high income groups). Numericalsimulations suggest that the degree of progressivity of taxation is signi…-cant and increases when annuitants get older.

Mardi | 2009-01-13 Oana CALAVREZO – Florent SARI – Gilbert COLLETAZ Nous étudions l’impact de trois caractéristiques communales (taux de chômage, part des nondiplôméset potentiel fiscal) sur le retour à l’emploi des individus (durée avant de trouver unemploi -peu importe sa nature- et durée avant d’avoir un CDI). Ces caractéristiquesdécrivent le degré de « désavantage » d’une commune. Habiter dans une certaine communen’est pas le fruit du hasard. Econométriquement, il y a un problème de biais d’endogénéité.Pour le résoudre, nous […]