Catégorie H - Public Economics
Documents disponibles dans cette catégorie (299)
Add the result to your basket
Display into picture library
Make a suggestion Refine your searchExtend search on down-posting(s)
Celine De Quatrebarbes ; Dorothée Boccanfuso ; Luc Savard | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2010Afin de disposer des ressources publiques nécessaires à son développement, le Niger étudie la possibilité d'élargir l'assiette fiscale de la TVA aux biens exonérés et aux biens d'alimentations de base. Cette proposition a provoqué des opposition[...]
Article :
Most tax systems create a tax bias toward debt finance. Such debt bias increases firm leverage and may negatively affect financial stability. This paper presents novel evidence on debt bias in the “non- traditional”financial sector—i.e., investm[...]
Aguima Aimé Bernard Lompo | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | 2021This 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[...]
Yawovi Mawussé Isaac Amedanou | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Working papers | 2022-01This paper aims to show that there is a great interest for countries to rely on Public-Private Partnerships (PPPs) as a tool for financing the economy, especially in times of debt. First, we conceptualize through game theory a bett[...]
Article :
Jean-Louis Combes, Author ; Alexandru Minea, Author ; Mousse Ndoye Sow, Author |We investigate the reaction of fiscal policy to the business cycle in a panel of 56 developed, emerging anddeveloping economies over 1990–2011. While we strengthen the established finding that fiscal policy iscounter-cyclical, additional outcome[...]
Rasmané Ouedraogo ; René Tapsoba ; Mousse Ndoye Sow ; Ali Compaore | Washington : International Monetary Fund (IMF) | IMF working papers, ISSN 1018-5941 | 2020-06-12Does the reliance on diversified tax structure enhance resilience to fiscal risks? This paper gives an answer to this question by proposing a new cross-country tax revenue diversification index (RDI). The RDI builds on the Theil in[...]
printed text
Sawadogo, Pegdéwendé Nestor | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Zoom sur la recherche | 2020-06Fiscal policy is a powerful instrument to regulate the economic activity in order to address many development challenges and promote sound macroeconomic conditions in developing countries. A large literature examines the role of f[...]
Meyimdjui, Carine | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2017The delicacy of socio-political consequences during the recent commodities’ prices spikes has given rise to stabilising measures that might have had repercussions on public policy alternatives. This effect may be worrying for developing countrie[...]
In recent years, there has been increasing interest in the impact of conflict on taxation, and a few articles have focused on aid effectiveness in conflict-affected countries. Both aid and conflict have been identified as major determinants of t[...]
Pierre Mandon ; Clément Mathonnat | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015The political economy of finance literature emphasizes the critical role of political institutions in promoting financial development. Related empirical findings highlight a robust positive effect of democratic regimes on financial development c[...]
Pierre Mandon ; Clément Mathonnat | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2014The empirical literature on the political economy of finance emphasizes the importance of political institutions as crucial determinants of financial development and shows that democratic regimes are positively and robustly correlated with finan[...]
Article :
Clément Mathonnat, Author ; Alexandru Minea, Author |Although the empirical literature on the determinants of economic growth volatility highlights a robust stabilizing effect of democratic regimes compared to dictatorships, no study focused so far on identifying the precise political institutions[...]
Article :
Hubert Kempf, Author ; Grégoire Rota-Graziosi, Author |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[...]
Cheick Camara, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Working papers | 2023-12-12Gender-responsive budgeting is an approach that integrates gender considerations into all stages of the budgetary process, aiming to address gender disparities and promote gender equality. This study investigates the impact of gend[...]
Gender-responsive budgeting is an approach that integrates gender considerations into all stages of the budgetary process, aiming to address gender disparities and promote gender equality. This study investigates the impact of gend[...]
