Catégorie H30 - Généralités
Documents disponibles dans cette catégorie (11)
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Working Paper
Gbewopo Attila ; Gérard Chambas ; Jean-Louis Combes | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2009FR : Cet article analyse l’impact de l’aide publique au développement sur la transition fiscale dans les pays en développement. Après avoir construit des indicateurs qualitatifs de transition fiscale et envisagé les mécanismes par lesquels l’APD[...]
Article : Revues - Articles
Working Paper
Hubert Kempf, Auteur ; Grégoire Rota-Graziosi, Auteur | Université Paris Sorbonne | Documents de Travail, CES Sorbonne, ISSN 1955-611X | 2010In this paper, we extend the stansard approach of horizontal tax competition by endogenizing the timing of decisions made by the competing jurisdictions. Following the literature on the endogenous timing in duopoly games, we consider a pre-play [...]
Article : Revues - Articles
Hubert Kempf, Auteur ; Grégoire Rota-Graziosi, Auteur |Ogawa (Int Tax Public Financ 20(3):474–484, 2013) discusses the analysis of Kempf and Rota-Graziosi (J Public Econ 94(9–10):768–776, 2010a) by taking into account capital ownership in the government’s objective functions. He establishes that the[...]
Working Paper
Seydou Coulibaly | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019This paper estimates the impact of natural resources rents on non-resource tax revenue mobilization. Regressions are carried out using the Panel Smooth Transition Regression model for 29 African countries over the period 1995-2012. The empirical[...]
Working Paper
Grégoire Rota-Graziosi, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Pareto-improving tax coordination, and even tax harmonization, are Nash implementable between sovereign countries without any supranational tax authorities. Following Schelling's approach, we consider voluntary commitment, which constrains count[...]
Working Paper
Jean-François Brun ; Maria El Khdari | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016The fiscal incentives literature emphasizes how the design of transfer systems has a significant implication on the behavior of local governments within decentralized systems. The empirical findings on the relationship between intergovernmental [...]
Working Paper
Yawovi Mawussé Isaac Amedanou, Auteur ; Yannick Bouterige, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Working papers | 2023-09-14Our study addresses the issue of rent sharing and its determinants for the copper-producing countries in Africa and Latin America, which are among the world's leading copper producers. We use an original database to construct our m[...]
Article : Revues - Articles
The rebalancing of the Chinese economy is analyzed through a heterogeneous taxation of various types of firms. Based on a two-country dynamic general equilibrium model, the paper applies tax reforms to raise consumption, reduce som[...]
Working Paper
Hubert Kempf, Auteur ; Grégoire Rota-Graziosi, Auteur | Université Paris Sorbonne | Documents de Travail, CES Sorbonne, ISSN 1955-611X | 2010-05This note investigates the endogenous choice of leadership in commodity tax competition. We apply an endogenous timing game, where jurisdictions commit themselves to lead or to follow, to the Kanbur and Keen (1993) model. We show that the Subgam[...]
Working Paper
Thierry Urbain Yogo | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015This paper investigates the effect of terrorism on fiscal policy volatility in developing countries. Using both cross-country and panel data analysis for 66 countries from 1970 to 2012, we find that an increase in the number of terrorist inciden[...]
