Progressive Taxation and Redistribution

Séminaire avec Pablo Beramendi et Elvire Guillaud, 9 mars 2018, 14h30-16h30
  • ©Photo Joel Saget AFP©Photo Joel Saget AFP


L'axe Politiques socio-fiscales du LIEPP a le plaisir de vous inviter au séminaire:

Progressive Taxation and Redistribution

[langue: anglais]


Vendredi 9 mars 2018
Salle de séminaires du LIEPP
254 bvd Saint-Germain, 75 007 Paris

Merci de vous inscrire


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    Pablo Beramendi

    Professeur de Science Politique, Université Duke 


"Progressive Taxation and Redistribution"  

co-authored with: Matthew Dimick (SUNY Buffalo Law School) Daniel Stegmueller (Duke University)

In this paper we demonstrate empirically, and explain theoretically, that more progressive tax systems are more redistributive. Contrary to current common wisdom, the progressivity of taxes matters at least as much, if not more, than that of benefits. Our results are based on a novel measurement approach, which uses tax-benefit simulation models to measure the “pure” policy effect of taxes on incomes. To explain the relationship between progressivity and redistribution, we formalize two theoretical alternatives. The first predicts that greater inequality will reduce both progressivity and redistribution, and is consistent with our empirical findings. The second predicts that tax progressivity will be lower but redistribution higher under proportional representation than under majoritarian representation. This result is in line with the current consensus, but contradicted by our empirical results.


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    Elvire Guillaud

    Maître de conférence en économie, Université Paris 1 (CES)
    Chercheuse associée à Sciences Po (LIEPP)


"Pattern of direct taxation in affluent democracies"

co-authored with: Michaël Zemmour (Clerse Univ. Lille, LIEPP-Sciences Po)

In comparing tax systems across developed countries, scholars generally stress differences. In this paper, we look for a common pattern of tax systems in advanced democracies, in order to draw the lines of a feasible set of policies. We hypothesize that the tax rate applied to any percentile of household income can be approached by a (common) linear function of the household income rank (percentile number) adjusted by the median tax rate of the country. In other words, countries would all be aligned on the same tax schedule, notwithstanding their average tax rate. We then identify what shapes this common pattern of taxation. We conjecture alternatively that the taxation of households depends on the size of their relative income, or is determined by their position in the income distribution. We test these conjectures using LIS micro-data complemented by imputed data on social security contributions. Effective tax rates are recovered at the household level, including personal income tax, employer and employee social contributions. Our sample is made of 20 OECD countries, over the period 1999 to 2013.

Discutant:  Bruno Palier

Insurance and Redistribution: An Experimental Approach

Séminaire avec David Rueda, 6 avril 2018, 12h30 - 14h00
  • Actualité Sciences PoActualité Sciences Po


L'axe Politiques socio-fiscales du LIEPP a le plaisir de vous inviter au séminaire-déjeuner:

Insurance and Redistribution: An Experimental Approach

[langue: anglais]

Vendredi 6 avril 2018
12h30 - 14h00
Salle de séminaires du LIEPP
254 bvd Saint-Germain, 75 007 Paris

Merci de vous inscrire




Professeur de Politiques Comparées, Université d'Oxford 

Professorial Fellow à Nuffield College




Most distributive theories in political economy understand individuals to be motivated by material self-interest, often approximated by their current positions in the income distribution. It has become increasingly common, however, to also conceptualise material self-interest inter-temporally (as lifetime consumption/income). This approach extends the more direct focus on effects of contemporary relative income (as in Romer 1975 and Meltzer and Richard 1981) and opens the door to arguments about insurance and risk (as in Sinn 1995; Moene and Wallerstein 2003; Iversen and Soskice 2001; Rehm 2009; Mares 2003), and about social mobility and life-cycle profiles (Rueda and Stegmueller 2018; Alesina and Giuliano 2011; Haider and Solon 2006; Benabou and Ok 2001). Distinguishing between redistribution (in the present) and insurance (against something that could happen in the future), however, is empirically challenging. In this paper, we propose that the effects of insurance motivations on support for redistribution are income dependent. We distinguish our argument from other theoretical alternatives and explore its implications through a laboratory experiment designed to separate the influence of redistribution, insurance and altruistic motivations that we conducted through the Nuffield Centre for Experimental Social Sciences (CESS) in the United Kingdom and Chile.


Emeric HENRY (Associate Professor, Département d'économie de Sciences Po)

Les effets redistributifs des impôts et prestations sociales: comparaison internationale

Table ronde organisée par le LIEPP et l'EN3S, 29 septembre, 12h30-14h30
  • ©kirill_makarov/Shutterstock ​©kirill_makarov/Shutterstock ​

Le LIEPP et l'EN3S ont le plaisir de vous inviter à la table ronde :

Les effets redistributifs des impôts et prestations sociales : comparaison internationale

 Vendredi 29 septembre 2017 de 12h30 à 14h30

 Salle de conférences du LIEPP

254 bd Saint Germain, 75007 Paris


A l'occasion de la présentation d'un rapport de recherche LIEPP-EN3S, la table ronde abordera les questions suivantes :

  • Quelles sont les stratégies redistributives des différents pays ?
  • La réduction des inégalités dépend-elle davantage du montant ou du ciblage des prestations, du montant ou de la progressivité de l'impôt?
  • La redistribution monétaire permet-elle de compenser la formation des inégalités primaires? 


Intervenants :

Présentation du rapport :

  • Elvire Guillaud, Université Paris 1 (CES) et Sciences Po (LIEPP)
  • Michaël Zemmour, Université de Lille 1 (Clersé) et Sciences Po (LIEPP)

Discussion :

  • Silvia Avram, Institute of Social and Economic Research, Université d'Essex
  • Thomas Breda, CNRS et Institut des Politiques Publiques 
  • Fabrice Lenglart, Commissaire général adjoint de France Stratégie
  • Dominique Libault, Directeur de l'EN3S


Attention : l'inscription à l'événement est gratuite mais obligatoire au lien suivant.

Pour en savoir plus sur ce rapport, retrouvez :

- le Policy Brief "Les quatre leviers de la redistribution", d'Elvire Guillaud et Michaël Zemmour, ainsi que

- le rapport "L'impact redistributif des modèles socio-fiscaux de la protection sociale : Analyse comparée internationale", de Michaël Zemmour, Elvire Guillaud, Matthew Olckers et Alessandro Bordoli.


The End of Social Europe?

Understanding Social Policy Change in the EU
Séminaire avec Paolo Graziano, 23 mars 2017, 12h30-14h30
  • ©Efired/shutterstocks©Efired/shutterstocks

Seminar with Paolo Graziano:

The End of Social Europe ?

LIEPP is glad to invite you to attend the seminar held on:

Thursday, March 23rd, 2017

12:30 pm - 2:30 pm

LIEPP Seminar Room

1st floor, 254 boulevard Saint-Germain, 75007 Paris

Free entry with limited seating (Sandwich lunch will be offered)

Please click on this link to register


Paolo Graziano

Paolo Graziano is Professor of Political Science at the University of Padova and Associate Fellow at the European Social Observatory in Brussels. He has published and edited several volumes and special issues on topics such as Europeanization, welfare state politics, European social policy, political consumerism, European governance.

His work has appeared in the following journals, among others: Comparative European Politics, Mediterranean Politics, European Journal for Political Research, European Political Science, Regional and Federal Studies, Social Policy and Administration, Governance, Global Social Policy, Italian Review of Political Science, International Political Science Review, Journal of European Social Policy, Journal of Social Policy, International Journal of Social Welfare, The Annals of the America Academy of Political and Social Science.

Abstract of the paper

Drawing on Easton’s political system approach we identify the 2004, 2009 and 2014 European elections and the financial and economic crisis as inputs to the EU political system. On the output side, social policy has been substantially removed from the priorities of the EU political agenda already prior to the crisis. To understand this discrepancy between input and output we ask if and how inputs have altered power relationships among core actors in the system. We argue that although crisis-generated demand could have predicted European social policies becoming more relevant in order to cope with the crisis, support in form of election results empowered actors interested in deepening economic integration and austerity policies.  We present new empirical data contributing to this argument from different perspectives and sources.

Journée d'études organisée par le CSO et le LIEPP - Enquêtes sur l'argent et la consommation au XXe siècle

28 mars 2017, 9h-18h
  • ©kirill_makarov/Shutterstock©kirill_makarov/Shutterstock

Journée d'études organisée par le CSO et le LIEPP, 28 mars 2017 à Paris :

Enquêtes sur l'argent et la consommation au XXe siècle

Le 28 mars 2017 de 9h à 18h

CSO, 19 rue Amélie, 75007 Paris (métro : La Tour Maubourg) 


Après avoir mis l'accent sur le rapport entre consommation et politique, l'histoire de la consommation contemporaine revisite depuis quelques années les pratiques des consommateurs, que ce soit dans les milieux populaires ou bourgeois. Les thèses d'Anaïs Albert, sur la consommation dans les milieux populaires, ou celle de Manuel Charpy, sur les consommations bourgeoises au XIXe siècle, en sont en France un exemple.

Le dernier ouvrage de synthèse de Frank Trentmann sur l'histoire de la consommation, qui fait appel à divers types d'enquêtes pour illustrer son propos, en fournit une autre illustration. Ils sont nourris des travaux des historiens modernistes et des autres sciences sociales, notamment l'ethnographie. Par ailleurs, des sociologues revisitent l'histoire des enquêtes comme une part de l'histoire de leurs disciplines. La rencontre de ces deux traditions nous semble pouvoir être féconde.

Nous aimerions donc rassembler des chercheuses et chercheurs étudiant des enquêtes portant sur les modes de vie, le rapport à l'argent et les pratiques de consommation. Nous privilégions de nouveaux travaux revisitant des enquêtes diverses, menées dans un cadre universitaire ou non. Il s'agit de nous interroger d'une part sur l'histoire précise de pratiques d'enquêtes - et des discours normatifs qui peuvent les accompagner - et sur les éléments qu'ils permettent de mettre au jour sur les pratiques quotidiennes de consommation. Le dialogue entre historiens et autres chercheurs en sciences sociales sera privilégié.

Voir le programme


Organisation : Marie-Emmanuelle Chessel avec Sophie Dubuisson-Quellier, Jeanne Lazarus et Gwénaële Rot.

Contact :

En partenariat avec le Centre de Sociologie des Organisations

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