Guy Laroque

Professor Guy Laroque

Research Fellow

Education:

D.E.A. Mathématiques appliquées à l'Économie, Université Paris IV, 1971

D.E.S. Sciences Économiques, Université Paris , 1971

École Nationale de la Statistique et de l'Administration Économique ENSAE, 1970

École Polytechnique, 1965

ORCID: 0000-0003-1109-4703

Guy is a Research Fellow at the IFS and was involved with the Mirrlees Review of the UK tax system. He is also a Professor at Sciences Po and at University College London. Guy is head of the Macroeconomics Laboratory at CREST, the research centre of the French statistical agency INSEE. His research revolves around macroeconomic issues, with contributions to theory, econometric techniques and applications.

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Optimal taxation in occupational choice models: an application to the work decisions of couples

| Working Paper

We study a general model of occupational choice and optimal income taxation where agents have private cost of work that di ffer across occupations and have both deterministic and random components. We apply our framework to study the work decisions of couples in an extensive set up and give necessary and sufficient conditions under which joint-working households should be subsidized compared to single-worker households.

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