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Ouvrages
Philip Daniel, Éditeur scientifique ; Michael Keen, Éditeur scientifique ; Charles P. McPherson, Éditeur scientifique | Abingdon : Routledge | 2010Note de l'éditeur : "There are few areas of economic policy-making in which the returns to good decisions are so high—and the punishment of bad decisions so cruel—as in the management of natural resource wealth. Rich endowments of oil, gas and m[...]
Ouvrages
Taxation, Poverty and Income Distribution presents new work by an international group of economists on a wide range of questions concerning income distribution over both the long and short terms. The book includes twelve essays examining variou[...]
Ouvrages
Ouvrages
Deborah Brautigam, Éditeur scientifique ; Odd-Helge Fjeldstad, Éditeur scientifique ; Mick Moore, Éditeur scientifique | Cambridge University Press | 2008"There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terroris[...]
Ouvrages
Henry J. Aaron, Éditeur scientifique ; Henry J. Aaron, Éditeur scientifique ; Joseph A. Pechman, Éditeur scientifique ; Henry J. Aaron | Washington : Brookings Institution | Studies of government finance | 19814e de couv : "The belief that tax policy can be used to stimulate economic growth has periodically governed congressional decisions. It is argued that reducing taxes stimulates business investment and work effort, both of which boost productivit[...]
Article : Revues - Articles
Ouvrages
Mick Moore, Auteur ; Wilson Prichard, Auteur ; Odd-Helge Fjeldstad, Auteur ; Institut africain international, Auteur ; Royal african society, Auteur ; World peace foundation, Auteur | London : Zed books | African arguments | 2018Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers - an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade conve[...]
Article : Revues - Articles
Taxing aid was often discussed, but never implemented. This issue has now returned to the fore. First, many developing countries reform their tax system becoming more “reasonable” and eliminating one of the main justifications for [...]
Ouvrages
James Alm, Éditeur scientifique ; Jorge Martinez-Vazquez, Éditeur scientifique ; Sally Wallace, Éditeur scientifique | Amsterdam : Elsevier | Contributions to economic analysis, ISSN 0573-8555 | 2004The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, t[...]
Thèses
Melaine Prisca Yoffo, Auteur ; Nasser Ary Tanimoune, Directeur de thèse ; Jean-François Brun, Directeur de thèse | Institut de Recherche pour le Développement | 2019-09-20EN: This dissertation contributes to the literature on the taxation of micro-activities operating in the informal sector. It analyses the impact of policy strategies focused on these micro-activities - access to financial instituti[...]
Revues - Articles
Michael Keen, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Focus on research | 2023-03-27The international tax treatment of multinationals has fallen into disrepute. Over the last few years, the 140 or so members of the G20/OECD-led Inclusive Framework have put considerable effort into finding ways to fix it. In a rece[...]
Ouvrages
Michael P Devereux, Directeur de publication ; Alan J. Auerbach, Auteur ; Michael Keen, Auteur ; Paul Oosterhuis, Auteur ; Wolfgang Schon, Auteur ; John Vella | Oxford University Press | 2021Note de l'éditeur : "This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profi[...]
Ouvrages
Back cover: Proposals to introduce broad based consumption taxes have prompted considerable political controversy and conflict in recent decades. This book explores the politics of consumption tax reform in the four countries where the political[...]
Ouvrages
Article : Revues - Articles
