Author Jean-François Brun
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Kodjo Adandohoin ; Jean-François Brun | 2021This paper investigates second wave tax transition (transfer of tax pressure from border taxation towards domestic taxation) concerns in developing countries. It essentially focuses on the compensation effects of incomes and prope[...]
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Seydou Coulibaly, Author ; Jean-François Brun, Thesis advisor | Clermont-Ferrand : Université Clermont Auvergne | 2019-07-16EN: Domestic resource mobilization and external financial flows are crucial for financing Sustainable Development Goals in Africa and the development objectives outlined in the African Union Agenda 2063. Financing for development i[...]
Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue
Jean-François Brun ; Maïmouna Diakite | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Taxation is one of the main components of a country’s fiscal space. Its internal origin and the accountability it creates between rulers and populations make it a key element in financing public expenditure. Tax capacity differs between countrie[...]
Jean-François Brun ; Sèna Kimm Gnangnon | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2018This paper addresses two main questions concerning the relationship between tax reform, development aid, public revenue and public revenue instability in developing countries. Tax reform involves here a change in the tax structure in favour of d[...]
Melaine Prisca Yoffo, Author ; Nasser Ary Tanimoune, Thesis advisor ; Jean-François Brun, Thesis advisor | Institut de Recherche pour le Développement | 2019-09-20EN: This dissertation contributes to the literature on the taxation of micro-activities operating in the informal sector. It analyses the impact of policy strategies focused on these micro-activities - access to financial instituti[...]
Constantin Thierry Compaore, Author ; Jean-François Brun, Thesis advisor | Clermont-Ferrand : Université Clermont Auvergne | 2022-05-24Despite an unprecedented reduction of education inequality due to massive access to education over the past 50 years, education distribution remains very unequal in some parts of the world. Yet, unequal distribution of education is[...]
Beguerang Topeur, Author ; Pascale Combes-Motel, Thesis advisor ; Jean-François Brun, Thesis advisor | Clermont-Ferrand : Université Clermont Auvergne | 2023EN: Climate change leads to various climatic manifestations (extreme temperatures, random precipitation, droughts, floods, tornadoes, etc.) that are damaging. The thesis focuses on its socio-economic consequences in sub-Saharan Africa. Is there [...]
