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Ouvrages
Social protection plays an important role in the achievement of development. Hence, it is highlighted in the SustainableDevelopment Goals (SDGS) 1,3,5,8 and 10. One of the solutions to achieve universal protection coverage, notably[...]
Article : texte imprimé
SUGAR TAXES are on a high. Around 40 countries and seven American cities have started to tax sugary drinks, mostly in the past few years. Supporters say such levies compensate for the costs imposed on health services by higher rates of obesity, [...]
Ouvrages
4e de couv : "This publication provides a comparison of the tax systems of selected North African and European countries. It examines developments in these tax systems and analyzes the effects of recent tax reform, identifying how developments i[...]
Article : Revues - Articles
This paper investigates the role of Value Added Tax (VAT) and excises in first wave tax transition (movement away from international trade taxes towards domestic revenue collection) of developing countries. Focusing on a sample of 96 developing [...]
Rapports
"The annual release of Tax Transparency in Africa is a key output of the Africa Initiative. It informs decision makers and citizens, by providing comparable statistics on tax transparency as one of African countries’ response to the issue of ill[...]
Rapports
Executive summary: The Tax Transparency in Africa report, published annually, is a key output of the Africa Initiative. It provides comparable statistics on tax transparency as one of African countries’ responses to the challenge of illicit f[...]
Article : Revues - Articles
Hubert Kempf, Auteur ; Grégoire Rota-Graziosi, Auteur |We investigate 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. The Subgame Perfect Nash Equili[...]
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
Alou Adessé Dama, Auteur ; Vianney Dequiedt, Auteur ; Audrey-Anne De Ubeda, Auteur ; Grégoire Rota-Graziosi, Auteur | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | Document de travail / Working Paper | 2023Lifting the tax exemption for jet fuel used for international flights is a recurring demand from many stakeholders committed to sustainable development. Currently, this exemption keeps the carbon pricing of jet fuel at an excessively low level a[...]
Ouvrages
Richard Miller Bird, Éditeur scientifique ; Oliver Oldman, Éditeur scientifique ; Oliver Oldman, Éditeur scientifique ; Richard Miller Bird, Éditeur scientifique | Baltimore : Johns Hopkins University Press | Johns Hopkins studies in development | 1990Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the refo[...]
Site
Awa Diouf Ndiaye, Auteur ; Hannelore Niesten, Auteur | ICTD
Ouvrages
Ouvrages
Alfred Roman Ilersic, Auteur ; D.R. Myddelton, Auteur ; Alim G. Davies, Auteur ; W.A.P. Manser, Auteur ; G.S.A. Wheatcroft, Auteur ; Martin H. Cadman, Éditeur scientifique ; Paul Chambers, Préfacier, etc. | [S.l.] : Macmillan | Business economics | 19694e de couv : "This book is about the effects of taxation on the national economy. The social and business life of a community is carried on through a complex system of exchanges of goods and services. The monetary system provides a scale of valu[...]
Ouvrages
Note de l'éditeur : "This volume examines the possibilities and pitfalls to successful financial sector tax reform from theoretical, empirical and practical perspectives. It explores the possibilities and limitations of "big ideas" such as remov[...]
Ouvrages
4e de couv :"This book reports on a decade of research into the effects of taxation on the supply of labour. In addition to their work in making labour supply estimates, the study explores a number of the ways labour supply estimates can be used[...]
