Catégorie politique fiscale
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Ouvrages
Vito Tanzi, Auteur ; Vito Tanzi, Auteur ; Zee, Howell, Auteur | Washington : International Monetary Fund (IMF) | 2001Why do we have taxes? The simple answer is that, until someone comes up with a better idea, taxation is the only practical means of raising the revenue to finance government spending on the goods and services that most of us demand. Setting up a[...]
Ouvrages
Parthasarathi Shome, Éditeur scientifique ; International Monetary Fund, Collectivité éditrice | Washington : International Monetary Fund (IMF) | 1995This handbook was written primarily for economists who are responsible for analyzing and evaluating economic policies of developing countries at an applied level, and who would benefit from a comprehensive discussion of the concept, principles, [...]
Ouvrages
Survey and evaluation of past, present and future tax policies in OECD countries. Part I deals with tax developments between circa 1965 and 1992, or in the case of tax revenue statistics between circa 1965 and 1989. Part II discusses some analyt[...]
Ouvrages
Amaresh Bagchi, Éditeur scientifique ; Nicholas Herbert Stern, Éditeur scientifique | Delhi : Oxford University Press | 19944e de couv : "In the 1950s and 1960s many developing countries, in an intense desire to accelerate growth, adopted strategies of development that relied heavily on investment planning, with a major role for the public sector. As the 1980s drew t[...]
Ouvrages
4e de couv : "Presenting innovative modelling approaches to the analysis of fiscal policy and government debt, this book moves beyond previous models that have relied upon the assumption that various age-specific rates and policy variables remai[...]
Ouvrages
The concept of ‘cost of capital’ was introduced almost thirty years ago and quickly became an indispensable tool for modelling the impact of tax policy on investment behaviour. In the 1980s it assumed a central role in tax reform debates through[...]
Working Paper
Jean-François Brun ; Sèna Kimm Gnangnon | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2018This paper addresses two main questions concerning the relationship between tax reform, development aid, public revenue and public revenue instability in developing countries. Tax reform involves here a change in the tax structure in favour of d[...]
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[...]
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[...]
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[...]
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[...]
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
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[...]
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[...]
