Auteur Bertrand Laporte
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Documents disponibles écrits par cet auteur (65)
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Revues - Articles
Bertrand Laporte ; Celine Quatrebarbes ; Yannick Bouterige | West Sussex : Wiley | The Journal of International Development, ISSN 1099-1328 | 2022-02-02Based on the innovative database, we use a discounted cash flow model to study the rent sharing and the mining tax design in African gold-producing countries. Two main tax designs emerge: those that favour production-based taxes in order to secu[...]
Ouvrages
Anne-Marie Geourjon ; Yannick Bouterige ; Emilie Caldeira ; Bertrand Laporte ; Celine De Quatrebarbes | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | 2019-06-29This guide details the methodology for the evaluation of tax expenditure in terms of personal income tax, capital gains tax and withholding tax, corporate income tax and minimum tax, custums duties, excise duties, value-added tax and registrati[...]
Working Paper
Fawzi Banao, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2022-12-07The actions of terrorist groups destabilize border states and economies. The presence of mining activities, such as gold extraction, favors the illicit export of this ore to finance terrorist groups. Using COMTRADE data, we estimat[...]
Ouvrages
Bertrand Laporte, Auteur ; Anne-Marie Geourjon, Auteur ; Gilles Montagnat-Rentier, Auteur | Washington : International Monetary Fund (IMF) | Technical notes and Manuals | 2023-09-27This note discusses the relevance of mirror data analysis for customs administrations and how these administrations can adjust this technique to their needs, particularly to support the customs risk management function. Based on IMF Fiscal Affai[...]
