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Article : Revues - Articles
Dans ce même numéro, nous nous intéressons à la lutte mondiale contre le blanchiment de capitaux, qui se chiffre dans les milliers de milliards, à l’intégration économique en Afrique, qui fera de ce continent un acteur à l’échelle mondiale et à [...]
Article : Revues - Articles
Article : Revues - Articles
Article : Revues - Articles
Ouvrages
Emil Maria Claassen, Éditeur scientifique ; Pascal Salin, Éditeur scientifique | Amsterdam : North Holland | 1972"This is an account of a conference held in Paris, March 1971, which was organized to asses the major developments in the field of international monetary economics during the past decade and to stimulate new directions in research. The papers a[...]
Ouvrages
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum ([...]
Article : Revues - Articles
Jean-Louis Combes, Auteur ; Rasmané Ouedraogo ; Sampawende Jules-Armand Tapsoba, Auteur |Foreign aid is a sizable source of government financing for several developing countries and its allocation matters for the conduct of fiscal policy. This article revisits the fiscal effects of shifts in aid dependency in 59 developing countries[...]
Article : Revues - Articles
Tax competition is often associated with the “race to the bottom:” a decrease in the tax rate of one jurisdiction (country, region or municipality) triggers similar reactions in neighboring jurisdictions. This race can be related to two properti[...]
Ouvrages
Ved Parkash Gandhi, Éditeur scientifique ; Ved Parkash Gandhi | Washington : International Monetary Fund (IMF) | 1987The book is the product of a research project initiated in 1984 in the Fiscal Affairs Department of the International Monetary Fund to assess the relevance to the special circumstances of developing countries of tax policy aspects of the popular[...]
Ouvrages
Andrew J. Oswald, Éditeur scientifique ; Royal economic society, Éditeur scientifique | Oxford : B. Blackwell | 1991
Thèses
Seydou Coulibaly, Auteur ; Jean-François Brun, Directeur de thèse | Clermont-Ferrand : Université Clermont Auvergne | 2019-07-16EN: Domestic resource mobilization and external financial flows are crucial for financing Sustainable Development Goals in Africa and the development objectives outlined in the African Union Agenda 2063. Financing for development i[...]
Revues - Articles
Bertrand Laporte ; Celine Quatrebarbes ; Yannick Bouterige | West Sussex : Wiley | The Journal of International Development, ISSN 1099-1328 | 2022-02-02Based on the innovative database, we use a discounted cash flow model to study the rent sharing and the mining tax design in African gold-producing countries. Two main tax designs emerge: those that favour production-based taxes in order to secu[...]
Ouvrages
Anne-Marie Geourjon ; Yannick Bouterige ; Emilie Caldeira ; Bertrand Laporte ; Celine De Quatrebarbes | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | 2019-06-29This guide details the methodology for the evaluation of tax expenditure in terms of personal income tax, capital gains tax and withholding tax, corporate income tax and minimum tax, custums duties, excise duties, value-added tax and registrati[...]
Ouvrages
Ouvrages
Krishen Mehta, Éditeur scientifique ; Esther Shubert, Éditeur scientifique ; Erika Dayle Siu, Éditeur scientifique | London : Zed books | 20204e de couv : "In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to count[...]
