Catégorie H2 - Fiscalité, subventions et revenus
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Article : Revues - Articles
Emilie Caldeira, Auteur ; Grégoire Rota-Graziosi, Auteur |The design of grants from central government to local government is an important issue in developing countries. In these countries the decentralisation process involves a vertical gap, i.e. an imbalance between the cost of local public competenc[...]
Working Paper
Emilie Caldeira, Auteur ; Grégoire Rota-Graziosi, Auteur ; Martial Foucault, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2010Without denying particular dimensions of the decentralisation in Sub-Saharan countries, this paper applies standard reasoning from the fiscal federalism literature to a developing country and tests the existence of strategic interactions among l[...]
Working Paper
Joel Cariolle, Auteur ; Cyril Chalendard, Auteur ; Anne-Marie Geourjon, Auteur ; Bertrand Laporte, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Over the last few years, customs authorities in many developing countries have introduced modern risk management techniques relying on data mining and statistical scoring techniques. By demonstrating that risk analysis in customs may be a valuab[...]
Working Paper
Maria Elkhdari | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2018The paper examines how the Government of Morocco has addressed the issue of decentralization in recent years and how these processes have evolved and affected fiscal and public policies. More specifically, this paper analyzes the current legisla[...]
Article : Revues - Articles
Vianney Dequiedt, Auteur ; Audrey-Anne De Ubeda, Auteur ; Grégoire Rota-Graziosi, Auteur |Financer les biens publics mondiaux avec le produit de taxes affectées est une idée régulièrement débattue et mise en pratique en France depuis le rapport Landau de 2004 et la taxe de solidarité sur les billets d'avion ou la taxe s[...]
Thèses
Tarna Silue, Auteur ; Jean-François Brun, Auteur ; Zié Ballo, Auteur | Clermont-Ferrand : Université Clermont Auvergne | 2022EN: In developing countries, financial inclusion is a real challenge, as it would help achieve some of the Sustainable Development Goals (SDGs), in particular the reduction of poverty or income and gender inequalities. With the rise of digita[...]
Thèses
Abdoul-Akim Wandaogo, Auteur ; Jean-François Brun, Directeur de thèse ; Omer S Combary, Auteur | Clermont-Ferrand : Université Clermont Auvergne | 2022EN: Digitalization is process by which information is converted into numerical data to be processed and stored using Information and Communication Technologies (ICTs). By extension, it refers to the use of ICTs by individuals, businesses, publi[...]
Working Paper
Kangni Kpodar, Auteur | Washington : International Monetary Fund (IMF) | IMF working papers, ISSN 1018-5941 | 2006Using an input-output approach, this paper assesses the distributional effects of a rise in various petroleum product prices in Mali. The results show that, although rising gasoline and diesel prices affect mainly nonpoor households, rising kero[...]
Article : Revues - Articles
Calvin Djiofack-Zebaze, Auteur ; Kangni Kpodar, Auteur |Many net oil-importing developing countries, particularly African economies, have faced economic difficulties with high oil price increases. As a case study, this paper assesses the distributional effects of a rise in various petroleum product p[...]
Working Paper
Eric Nazindigouba Kere ; Somlanare Romuald Kinda ; Rasmané Ouedraogo | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015According to several reports, natural disasters and climate change will intensify and dampen development if appropriate measures are not implemented. Our paper contributes to this literature and analyzes the impact of natural disasters on domest[...]
Working Paper
Bertrand Laporte ; Celine De Quatrebarbes | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable, countries need to capture a ‘fair’ share of mineral resource rent to promote their development[...]
Article : Revues - Articles
Governments that lack the capacity to mine resources themselves have to attract foreign direct investment. However, since resources are not renewable, countries need to capture a ‘fair’ share of mineral resource rent to promote their development[...]
Article : Revues - Articles
Nibontenin Yeo, Auteur ; Dorcas Amon Ahizi, Auteur ; Salifou Kigbajah Coulibaly, Auteur |Tax evasion and money laundering have become important sources of illicit financial flows in developing countries. Foreign capital flows used by shell corporates are generally with no real economic activities but motivated by harmf[...]
Article : Revues - Articles
This study examines the effect of financial development on tax revenue mobilization in developing countries. Our empirical analysis uses the aggregate financial index that comprises the banking system's depth (size and activity), a[...]
Working Paper
Jean-Louis Combes ; Rasmané Ouedraogo | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Despite high economic growth in the last decades, many developing countries remain into poverty, income inequality and unemployment of young people, which have led some countries to adopt inclusive growth strategies. In this paper, we show how i[...]
