Catégorie politique fiscale
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Ouvrages
Note de l'éditeur : "Tax reform has emerged as an important component of fiscal adjustment and now plays a major role in the World Bank's dialogue with member countries. This paper provides a concise synthesis of current thinking and practice on[...]
Ouvrages
Torsten Persson, Auteur ; Guido Tabellini, Auteur | Chur : Harwood Academic Publishers | Fundamentals of pure and applied economics, 0191-1708 | 19904e de couv : "This is the first book in rapidly growing literature that follows a new and game-theoretic approach to analysing positive and normative issues in macroeconomic policy. Dealing with monetary as well as fiscal policy, the authors sur[...]
Ouvrages
This book is an applications-oriented text designed for individuals who desire a hands-on approach to analyzing the effects of fiscal and monetary policies. Significantly updated for the fourth edition, the text provides an understanding of the [...]
Revues - Articles
Arnaud Diemer ; Jérôme Lallement | Maison des sciences de l'Homme Clermont-Ferrand | Revue francophone du développement durable, ISSN 2269-1464 | 2020-10-01En France, la création d’un impôt sur le capital, qui se substituerait aux impôts sur les revenus, a été défendue au XXe siècle par Maurice Allais. Au nom de la justice, Allais veut confisquer de revenus non gagnés : rentes foncièr[...]
Ouvrages
This book is concerned with some of the conceptual and practical problems of measuring the changes in welfare of individuals and the excess burdens arising from taxation.
Article : Revues - Articles
Working Paper
Bertrand Laporte ; Celine De Quatrebarbes ; Yannick Bouterige | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2017The lack of information about the sharing of mining resource rent between governments and investors is an easy statement to make for Africa. The existing datasets are often insufficient for a deep analysis of African tax law as applied to the na[...]
Working Paper
Yannick Bouterige ; Celine De Quatrebarbes ; Bertrand Laporte | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | Document de travail / Working Paper | 2019The mining sector accounts for a significant share of tax revenues in many sub-Saharan African countries. Mining tax systems must then both attract investors and ensure sufficient revenues for governments. Following the increase in[...]
Thèses
Yawovi Mawussé Isaac Amedanou, Auteur ; Samuel Guérineau, Directeur de thèse ; Bertrand Laporte, Directeur de thèse | Clermont-Ferrand : Université Clermont Auvergne | 2022EN: Developing countries, in particular those in the WAEMU Zone, are in dire need for financial resources to meet their rising infrastructure requirements in order to strengthen their production capacities and to implement the new multi-objectiv[...]
Ouvrages
Richard Miller Bird, Éditeur scientifique ; John G. Head, Éditeur scientifique ; Richard Miller Bird ; John G. Head | Toronto : University of Toronto press | 19724e de couv : "The essays presented here examine the economic and political background of the Bretton Woods Conference, analyse the role of the International Monetary Fund and the World Bank in peacetime reconstruction and aid to underdeveloped c[...]
Ouvrages
Comprehensive framework for analysing the influence of governmental revenue-gathering and expenditure activities in all functional areas of economic activity.
Ouvrages
Liam P. Ebrill, Auteur ; Michael Keen, Auteur ; Bodin, Jean-Paul, Auteur ; Summers, Victoria, Auteur | Washington : International Monetary Fund (IMF) | 2001IMF's presentation: "Value-added tax, or VAT, first introduced less than 50 years ago, is now a pivotal component of tax systems around the world. The rapid and seemingly irresistible rise of the VAT is probably the most important tax developmen[...]
Article : Revues - Articles
Ouvrages
Conference on International Monetary Problems, Collectivité éditrice ; Robert Alexander Mundell, Éditeur scientifique ; Alexander K. Swoboda, Éditeur scientifique | Chicago : University of Chicago Press | 1969
Ouvrages
This book explains : • How the central banking system helps to control and create money • What factors determine income and interest rate • The interdependence of wages and prices • Direct and indirect effects of wage changes • The relation[...]
