Catégorie H2 - Taxation, Subsidies, and Revenue
Documents disponibles dans cette catégorie (126)
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Article :
While there is a large body of literature on the determinants of allocation of intergovernmental fiscal transfers in developed countries, this kind of study is still very limited for developing countries, especially Sub-Saharan countries. Using [...]
Emilie Caldeira, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2011While there is a large body of literature on the determinants of allocation of intergovernmental fiscal transfers in developed countries, this kind of study is still very limited for developing countries, especially Sub-Saharan countries. Using [...]
Asbath Alassani, Author ; Bertrand Laporte, Author ; Semedo Gervasio, Author | Orléans : Laboratoire d’économie d’Orléans | Document de recherche | 2022Over the past few decades, taxation has been recognized as a powerful tool tofinance long-term development and influence income distribution. This paper ex-amines how the tax structures affect income inequality in 30 sub-Saharan Africancountries[...]
This paper assesses the "treatment effect" of the Extractive Industries Transparency Initiative (EITI) membership on tax revenues through two main channels. The first (direct) works through an equitable and transparent resource tax[...]
Christian Hubert Ebeke ; Hélène Ehrhart | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2011In this study, we examine whether or not the adoption of value-added tax (VAT) in developing countries is an effective way of stabilising tax revenues. Using a large panel of 103 developing countries observed over 1980-2008 and several alternati[...]
Jean-François Brun ; Seydou Coulibaly | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019This paper examines spillover effects in corporate tax policy for African economies. Using a balanced panel data in statutory corporate income tax (CIT) rate for 34 African countries over the period 1995-2013, we find positive interaction betwee[...]
Tarna Silue | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2021-07E-money and financial inclusion are both development challenges for developing countries, the former contributing to improving tax mobilization and the latter to achieving particular sustainable development objectives. However, one[...]
Article :
Vianney Dequiedt, Author ; Audrey-Anne De Ubeda, Author ; Grégoire Rota-Graziosi, Author |Financing global public goods with the proceeds of earmarked taxes is an idea that has been regularly discussed and implemented in France after the 2004 Landau report through the solidarity tax on airline tickets and the tax on financial transac[...]
Alexandre Sauquet, Author ; Sébastien Marchand, Author ; José Gustavo Feres, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2012The ICMS-Ecológico is a fiscal transfer mechanism from states to municipalities, implemented in the early 1990's in Brazil, to reward municipalities for the creation and management of protected areas. This paper investigates the efficiency of th[...]
Grégoire Rota-Graziosi, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2006The purpose of this article is to provide an economic analysis of the relationship between economic integration and political fragmentation. This follows previous contributions from Alesina et al (2000), Casella (2001, Casella and Feinstein (200[...]
Article :
Internal resource mobilization remains a big challenge for developing countries. While many studies have attempted to highlight several strategies to increase tax revenues, the contribution of foreign direct investment (FDI) inflows in this proc[...]
Internal resource mobilisation remains a big challenge for developing countries. While many studies have attempted to highlight several strategies to increase tax revenues, the contribution of FDI flows in this process has received[...]
Internal resource mobilisation remains a big challenge for developing countries. While many studies have attempted to highlight several strategies to increase tax revenues, the contribution of FDI flows in this process has received[...]
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Julien Gourdon ; Laura Hering ; Stéphanie Monjont ; Sandra Poncet | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Zoom sur la recherche | 2021-07Our study shows that China's export value-added tax (VAT) rebate system is a major industrial policy that affects its exports. We use export data at the HS6-product level for a panel of 329 Chinese cities over the 2003-12 period t[...]
This paper identifies impact of semi-autonomous revenue authorities in sub-Saharan Africa tax revenues. Results show that reform of semi-autonomous revenue authorities got various effects on tax revenues in short term. However, in [...]
