Cette thèse consiste en trois essais sur les réponses des individus aux systèmes fiscaux et à la taxation. Le premier chapitre, "Partial Unemployment Insurance and Hour Decisions", mesure l'impact des incitations contenues dans le programme d'activité réduite. L'activité réduite (AR) permet aux chômeurs qui travaillent de garder leurs allocations chômage sous conditions. Nous exploitons comme quasi-expérimentation la réforme de 2006 en France, qui consiste en une baisse de 20% du seuil horaire. La réforme a significativement augmenté la probabilité conditionnelle de choisir une AR peu intensive. Le second chapitre, "Potential Drivers of Undeclared Work", explore les déterminants potentiels de l'activité dissimulée en France et en Europe. Cette étude utilise une enquête pilote examinant les comportements d'activité dissimulée des ménages en France (EPMF). Nos résultats montrent que l'hétérogénéité individuelle (la perception de l'entourage, les sanctions et les valeurs civiques) sont positivement corrélées à l'activité dissimulée. A l'aide d'une enquête semblable, nous obtenons des résultats comparables au niveau européen. Le troisième chapitre, "Top-income tax avoidance and preferences for redistribution: Evidence from the Panama Papers" explique l'impact des scandales sur les préférences pour la redistribution. Les Panama Papers sont utilisés comme quasi-expérimentation: ce scandale exogène a mis en lumière les comportements d'optimisation fiscale des ménages. Après le scandale, les individus sont plus en faveur des politiques de redistribution: les scandales financiers encouragent une mise à jour de la perception des inégalités. / This dissertation gathers three essays on behavioral responses to fiscal systems and benefits.The first chapter, ``Partial Unemployment Insurance and Hour Decisions", measures how financial incentives in Partial Unemployment Insurance (PUI) programs affect job uptake. PUI programs allow jobseekers to keep their benefits when working if the job abides by eligibility conditions. We exploit as a quasi-experiment the 2006 French PUI reform consisting in a decrease in the hour threshold. The main finding is that the reform significantly increased the conditional probability to take up a PUI job below the new hour threshold. A narrowed benefit availability contributes to a decline in worked hours for PUI claimants.The second chapter, ``Potential Drivers of Undeclared Work", investigates undeclared work in France and Europe. This study exploits a unique pilot survey on supply and demand of households. We find that the social circle, autoestimated risk and sanctions and civic values are strongly correlated with undeclared work. Individual heterogeneity adds up but is not substitutable to standard socio-demographic variables. Using the Eurobarometer survey, we find comparable estimates at the European level.The third chapter, ``Top income tax evasion and redistribution preferences: Evidence from the Panama Papers" attempts to explain changes in perceived inequality after worldwide fiscal scandals. I exploit as an exogeneous shock the 2016 Panama Papers scandal revealing top-income households' tax avoidance. I find that, post-scandal, stated preferences for redistribution strongly increases. Using additional data, I find consistent results at the European level.

We construct a new dataset of inequality in educational attainment by age and sex at the global level. The comparison of education inequality measures across age groups allows us to assess the effect of inter-generational education attainment trends on economic growth. Our results indicate that countries which are able to reduce the inequality of educational attainment of young cohorts over time tend to have higher growth rates of income per capita. This effect is additional to that implied by the accumulation of human capital and implies that policies aiming at providing broad-based access to schooling have returns in terms of economic growth that go beyond those achieved by increasing average educational attainment. / Series: WWWforEurope

In this study, I compare men and women with and without children to analyze the effect of children on wages and earnings. By comparing the gender wage gap to the family gap for men and women respectively, I find that there is still a persistent, yet rather small, family gap for women. The constant family gap for women supports the notion that a greater fraction of the gender wage gap can be explained by effects of having children now than previously. When using yearly earnings instead of hourly wages, the gender wage gap increases whereas the family gap for women decreases. This implies that although there are several policies with the aim of reducing gender wage differences and creating possibilities for women to combine work and family, there are still concrete effects that arise from taking the responsibility for children. Because the effect of having children is seemingly constant over time for women, the results from this study imply that specific policies are needed to prevent and battle the difference in labor market outcomes that arise because of the differing effects from caring for children.

The debate of economic inequality is long-lived and have in the recent years come to be reignited. Although there is little research that supports fully eradicating wealth inequality, the subject of appropriate levels of inequality is an extensively discussed matter. This paper uses a model based upon the board game Monopoly to discuss the drivers of wealth inequality, and study the effect of introducing georgistic, income and wealth taxation respectively in the game. Using iterated simulations the results yielded display evidence of wealth and georgistic taxation having a noteworthy impact on wealth inequality at certain stages of the game. Additionally, correctly specified income taxation yields notable results. Despite the model’s simplicity, the results found share interesting similarities with empirical evidence.

Cette thèse porte sur le travail dans les Société Coopératives et Participatives (SCOP). A travers l’étude de ce modèle, est proposée une analyse approfondie des inégalités au travail dans les entreprises par le biais de la structure salariale et de la répartition des coûts d’ajustement de l’activité. La thèse est divisée en quatre chapitres. Le premier chapitre compare la distribution des salaires dans les SCOP et dans les entreprises classiques (EC), en estimant des équations de salaires à partir de la base de données DADS. Le deuxième chapitre vient compléter le premier en proposant une analyse détaillée du discours des agents (à l’aide de 53 entretiens réalisés dans 38 SCOP de la région Rhône-Alpes) permettant d’identifier les principes de justice à l’œuvre dans la détermination des structures salariales mises en évidence dans le premier chapitre. Le troisième chapitre propose une analyse économétrique de l’adaptation différenciée des SCOP et des EC aux chocs de demande, par les ajustements de l’emploi, des salaires et des heures travaillées. Le quatrième chapitre explore la possibilité d’une diversité importante parmi les SCOP, notamment dans l’accès au sociétariat, qui pourrait avoir un impact sur les ajustements de l’emploi. La contribution de cette thèse au débat économique peut être résumée en trois points. Premièrement il s’agit de la première grande analyse quantitative comparative des SCOP et EC concernant l’emploi et ses caractéristiques. Deuxièmement l’enquête qualitative sur laquelle nous nous appuyons, réalisée en collaboration avec des collègues de l’Université de Grenoble est également unique puisque c’est la première enquête qualitative de cette ampleur. Son exploitation permet donc une analyse du discours des membres des SCOP qui n’avait pas été réalisé auparavant. Enfin, notre positionnement se veut également original, mobilisant des approches habituellement mises en opposition en les faisant réellement discuter autour d’un objet dont la compréhension s’en trouve enrichie. / This thesis focuses on French Cooperative and Participative firms (SCOP). Through the observation of this model, it offers an extensive analysis of inequality at work within firms, concentrating on wage inequality and sharing of adjustment costs.The thesis is divided into four chapters. The first chapter compares wage distribution in SCOPs and conventional firms (CFs) by estimating wage equations based on the DADS dataset. The second chapter offers a detailed analysis of 53 workers’ interviews, conducted in 38 SCOPs in the Rhône-Alpes region. The principles of justice at work in the determination of the wage structures described in chapter one are identified. The third chapter is an econometric comparison of adjustments to demand shocks in SCOPs and CFs, involving employment flexibility as well as hour and wage flexibility. The fourth chapter explores the diversity among SCOPs, especially in access to membership and its consequences on employment adjustments.The contribution of this thesis to the debate in economics can be summarised with three points. Firstly it is the first large comparative quantitative analysis of SCOPs and CFs regarding employment and its characteristics. Secondly, the qualitative survey we use, produced with colleagues from Grenoble University, is also unique in terms of size and content. Its exploitation makes the analysis of workers’ rhetoric on equality possible. Finally, our method is original: we adopt approaches that are usually opposed and use them in unison to enrich the understanding of our subject.

The aim of this thesis is to examine how wealth inequality alters when macroeconomic factors such as housing price index, inflation rate, and minimum wage change. In the theoretical part, the potential connection between some macroeconomic factors and wealth inequality is described through the link of the Lorenz Curve and Pareto distribution. In the empirical part, we analyze the development of wealth inequality in 21 countries from the European Union from 2004 to 2015. The study presents significant evidence that the housing price index is negatively correlated with wealth inequality while similar conclusions cannot be made regarding inflation rate and minimum wage. In this paper, the Gini index is used as a proxy for wealth inequality.

Este trabalho tem como objetivo principal avaliar o comportamento da distribuição da renda domiciliar per capita na Região Norte do Brasil de 2004 a 2012. Como objetivos complementares, buscou-se: expor o debate existente na literatura recente sobre distribuição de renda no Brasil; determinar as causas imediatas de eventuais diferenças da distribuição da RDPC da Região Norte com base no grau de progressividade das parcelas da renda; analisar o efeito-composição e o efeitoconcentração da variação do índice de Gini das parcelas da RDPC, de 2004 a 2012. Para atingir esses objetivos utilizou-se, como metodologia, o cálculo dos Índices de Gini, Mehran e Piesch e suas respectivas decomposições considerando parcelas da renda. Como base de dados, foram utilizados os microdados da Pesquisa Nacional por Amostra de Domicílios (PNAD) para o período analisado. Como resultados, os índices de desigualdade da RDPC da Região Norte apresentaram comportamento diferente aos do Brasil e aos da maioria das demais Regiões oficiais, sendo parecidos aos que a Região Centro-Oeste (em especial o DF) apresentou. O índice de Gini da RDPC dos Estados da Região Norte tiveram comportamento não homogêneo no período analisado. A parcela da RDPC formada pela renda de militar e funcionário público da Região Norte se destacou por ter o maior grau de progressividade negativo em comparação ao do Brasil e do Distrito Federal, enquanto que a parcela \"outros rendimentos\" teve o maior grau de progressividade positivo, sendo responsável por 56,7% da mudança do índice de Gini de 2004 a 2012. Tanto o Brasil quanto a Região Norte registram aumento da escolaridade média. Porém, enquanto que no Brasil a dispersão da escolaridade diminui, na Região Norte aumenta, o que aumenta a dispersão dos rendimentos e, por sua vez, a desigualdade da renda. / The main objective of this study was to evaluate the distribution of the per capita household income (PCHI) in Northern Brazil from 2004 to 2012. As complementary objectives, we sought to: expose the existing debate in the recent literature on income distribution in Brazil; determine immediate causes of eventual differences of the PCHI in Northern Brazil based on the degree of progressivity of the income components; assess the effect-composition and effect-concentration of the variation of Gini index for the components of PCHI from 2004 to 2012. In order to achieve these goals the methodology was based on the calculations of Gini, Mehran and Piesch indices and their respective decompositions considering income components. Microdata of the National Research for Sample of Domiciles (PNAD) were used as the database for the analyzed period. Results showed that the inequality indices of the PCHI of the Northern region had a behavior different from the ones of Brazil and most of the other official regions, being similar to those of the Midwest region (in particular, Federal District). The Gini index of PCHI of Northern region states had a non-homogenous behavior in the analyzed period. The PCHI component formed by the military and civil servant household income in the Northern region had the highest negative degree of progressivity compared to the ones of Brazil and Federal District; while the \"other incomes\" component had the highest positive degree of progressivity, being responsible for 56.7% of the change in the Gini index from 2004 to 2012. Both Brazil and the Northern region have shown increase of average schooling. However, while schooling dispersion decreases in Brazil, it increases in the Northern region, which intensifies income dispersion and, consequently, income inequality.

Considerando o espaço geográfico como uma das instâncias da sociedade, tal como Milton Santos, discutiu-se neste trabalho a relação entre a segregação socioespacial e a distribuição dos homicídios. A cartografia foi parte importante do instrumental dessa análise. O município de Guarulhos, que integra a Região Metropolitana de São Paulo (RMSP), foi o objeto empírico. Ele foi compreendido como uma realidade mediada pela formação socioespacial brasileira e pelos estágios da técnica, que estão fundamentados na teoria e no método propostos por Milton Santos. No caso, foram identificados os meios geográficos: natural, técnico e técnico-científico-informacional, operando na formação do município. A segregação socioespacial foi interpretada como consequência da acessibilidade desigual aos objetos e serviços sociais, principalmente aos serviços públicos, algo que é ampliado pelo uso seletivo do território por parte dos atores hegemônicos, advindos da construção do meio técnico--científico-informacional. A partir da identificação dos meios geográficos e da percepção da segregação socioespacial identificaram-se as áreas no interior do município, nas quais, relativamente, encontram-se as melhores condições territoriais. Com relação aos mapas, a proposta foi conciliar diferentes possibilidades de representação das informações, de acordo com a leitura espacial que se deseja enfatizar em cada um deles, reafirmando as potencialidades e as limitações dos diferentes tipos de mapas. Nesse sentido, foram construídos mapas com fundo euclidiano para representar os dados absolutos e aqueles que localizavam os objetos pelo território. Por outro lado, foram feitas anamorfoses para os dados que enfatizavam a distribuição da população no interior do município, bem como as informações relativas a ela. Procurou-se ressaltar o potencial da linguagem visual na simplificação das informações, como meio para a sua democratização, o que pode contribuir como instrumento de esclarecimento da população, sobretudo, pelo conteúdo dos mapas. / Considering geographical space as one of the instances of society, like Milton Santos, it was discussed in this work the relationship between sociospatial segregation and the distribution of homicides. Cartography was an important part of this analysis instrumental. The city of Guarulhos, which integrates São Paulo Metropolitan Region (RMSP), was the empirical object. It was understood as a reality mediated by Brazilian sociospatial formation and by the technical stages, grounded on theory and method proposed by Milton Santos. In this case, geographical media were identified: natural, technical and technical-scientific-informational, operating in the city formation. Sociospatial segregation was interpreted as a consequence of unequal access to social objects and services, mainly to public services, something which is amplified by selective use of the territory by the hegemonic actors, arising from the construction of technical-scientific-informational environment. Based on the identification of geographical media and on the perception of sociospatial segregation, areas in the city were identified in which, relatively, the best territorial conditions were found. Relating to maps, the proposal was to conciliate different possibilities of information representation, according to the spatial reading which was to be emphasized in each one, restating the potentialities and limitations of different types of maps. In this sense, Euclidean background maps were constructed to represent absolute data and those which located the objects by territory. On the other hand, anamorphosis was made for the data which emphasized the population distribution in the city, as well as information related to it. It was sought to emphasize the potential of visual language on simplifying information, as a means to its democratization, which can contribute as instrument of clarification for the population, especially, through the maps contents.

Esta pesquisa visa realizar uma radiografia da desigualdade de renda no estado de São Paulo a partir da base de dados disponibilizada pelos Censos de 1991 e 2000. Nesse sentido, avaliar-se-á qual o valor dos indicadores de desigualdade de renda para os diferentes níveis de agregação existentes no Estado disponibilizados pelo Censo. No caso, a metodologia aplicada é a mesma utilizada por Bourguignon e Morrisson em seu trabalho seminal \"Inequality among world citizens: 1820 - 1992\" (2002), que ressalta o fato de que os estudos sobre a desigualdade mundial são, em sua maioria, simplistas demais ao só considerarem a desigualdade de renda entre países, mas não levar em conta desigualdade dentro dos mesmos. Assim, baseados nos indicadores tratados em Bourguignon (1979), os autores estimam a desigualdade entre países e dentro dos países, dado que a soma de ambas seria igual à desigualdade de renda total. A presente pesquisa faz a mesma análise, mas tendo como foco o estado de São Paulo ao invés do mundo e utilizando-se da variável rendimento mensal domiciliar - dada pelo Censo - dividida pelo número de moradores por domicílio. A radiografia da desigualdade de renda no Estado é feita nos seguinte níveis de agregação: Mesorregiões, Microrregiões, Municípios. Além disso, a presente pesquisa visa descrever a desigualdade de renda existente entre diferentes tipos de áreas existentes em um território - sendo essas delimitadas pelo IBGE - tentando avaliar como a dicotomia Urbano\\Rural se refletiria no que diz respeito à evolução da desigualdade de renda nesses setores. Por último, a presente pesquisa visa avaliar a desigualdade de renda domiciliar total existente entre domicílios com um mesmo número de moradores, visando mensurar a variação de bem-estar entre os anos de 1991 e 2000, a partir da pressuposição que a renda é uma boa proxy de bemestar. / This research aims to hold a radiography of the income inequality in the state of Sao Paulo from the database provided by the Censo of 1991 and 2000. Accordingly, it would assess what are the values of the wealth inequality indicators for the different levels of aggregation existing in the State - provided by Censo. In the case, the methodology is the same as used by Bourguignon and Morrisson in his seminal work \"Inequality among world citizens: 1820-1992\" (2002), which underscores the fact that the studies on global inequality are, in their majority, too simplistic to only consider the inequality of income between countries, but does not take into account inequality within the same. Thus, based on indicators treated in Bourguignon (1979), the authors estimate the inequality between countries and within countries, since the sum of both would be equal to the total inequality of income. This research makes the same analysis but focusing on the state of Sao Paulo instead of the world and using the variable household monthly income - given by Censo - divided by the number of residents per home. A radiograph of the wealth inequality in the state is made in the following levels of aggregation: Mesorregiões, Microrregiões, and Municipalities. Moreover, this research aims to describe the inequality of income between different types of areas existing in a same territory - these were defined by IBGE - trying to assess how the dichotomy Urban \\ Rural is reflected with regard to the evolution of income inequality in these sectors. Finally, this research aims to assess the home income inequality between households with the same number of residents, to measure the variation of well-being between the years of 1991 and 2000, from the assumption that the income is good proxy of welfare.

A desigualdade material hereditária teria surgido no registro arqueológico pela primeira vez por volta de 6.500 A.C. na região da Mesopotâmia, tendo posteriormente emergido de maneira independente em diferentes localidades e contextos, dentro de um intervalo de tempo relativamente curto. Muitas teorias foram propostas para explicar os fenômenos, porém sua compreensão permanece em aberto. Buscou-se, aqui, abordar a questão sob a perspectiva dos Sistemas Adaptativos Complexos, construindo um Modelo Baseado em Agentes que teve como base teórica a literatura que trata da questão, focada nos últimos vinte anos do debate, aprofundada em dois estudos de caso: a Mesopotâmia e a Costa Noroeste da América do Norte. Dos nove parâmetros testados oito apresentaram relação direta com a assimetria material dos indivíduos podendo colaborar com a emergência da desigualdade material hereditária, de forma que fomos levados a considerar a igualdade material e a cooperação presente entre os caçadores e coletores como propriedades decorrentes de uma estrutura social de criticalidade auto-organizada / The hereditary material inequality would have emerged for the first time in the archaeological record around 6.500 BC in Mesopotamia, emerging after it repeatedly and independently in different localities and contexts, in a small time period. Many theories have been proposed but the complete understanding of the issue remains open to debate. Thus, we have proposed here an approach of the phenomenon under the Complex Adaptive Systems perspective, through which an agent-based model have been built. Constitutes the background of the model the working papers and text books written in the last two decades, which were later checked agains two case studies: Mesopotamia and Northwest Coast, in North America. Among the nine parameters tested in the model eight presented direct relation to the material asymmetry of individuals, potentially participating of the precesses involved in the emergence of material inequality. This results leads us to consider the possibility of the egalitarian and cooperative social structures of huntergatherers to be one of self-organized criticality