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Sawadogo, Pegdéwendé Nestor | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019Several countries have introduced fiscal rules to deter fiscal profligacy, enhance the credibility of fiscal policy and reduce borrowing costs. In this paper, we examine the strength of fiscal rules in terms of improving financial markets access[...]
Dorothée Boccanfuso ; Celine De Quatrebarbes ; Luc Savard | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2011In order to have the public funds necessary for its development, Niger is examining the possibility of expanding its VAT tax base to exempted goods and basic food products. This proposal has prompted violent opposition leading to the question of[...]
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James Hines Jr., Author ; Michael Keen, Author |This paper explores the implications of tax rate randomness, identifying circumstances in which revenue-neutral rate variability increases profitability, economic activity, and the efficiency of resource allocation. Furthermore, with heterogeneo[...]
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Jean-Louis Combes ; Alexandru Minea ; Sawadogo, Pegdéwendé Nestor | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Zoom sur la recherche | 2020-04Access to capital on international financial markets is necessary for developing countries. However, following the sovereign debt crises, investors required higher yields for holding their bonds. These behaviors can be interpreted[...]
Sèna Kimm Gnangnon, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2011This paper contributes to the established literature both on the side of fiscal consolidation (for e.g. Alesina and Perotti 1995; Alesina et al. 2010) and that of aid supplies (for e.g. Mosley 1985; Faini, 2006) by investigating the effects of f[...]
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