Catégorie politique fiscale
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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 [...]
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[...]
Working Paper
Thierry Urbain Yogo | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015This paper investigates the effect of terrorism on fiscal policy volatility in developing countries. Using both cross-country and panel data analysis for 66 countries from 1970 to 2012, we find that an increase in the number of terrorist inciden[...]
Ouvrages
Back cover: "Excise taxes on smoking, drinking, gambling, polluting, and driving are always topical and controversial. Not only are these taxes convenient sources of government revenue, they can also be designed to reflect the external costs tha[...]
Ouvrages
Ouvrages
4e de couv : "Mr. Allan has written a concise introduction that will make clear for many readers the role of taxation in social policy and change. His text builds on the post-Keynesian understanding that the primary function of taxation is to re[...]
Ouvrages
David Michael Garrood Newbery, Éditeur scientifique ; Nicholas Herbert Stern, Éditeur scientifique ; David Michael Garrood Newbery ; Nicholas Herbert Stern | New York : Oxford University Press | 1987Note de l'éditeur : "Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have wri[...]
Article : Revues - Articles
We extend the [Barro, R., 1990. Government spending in a simple model of economic growth. Journal of Political Economy 98, 103–125] model to money financing of public expenditures, in a setup where money demand is motivated by a ‘‘transaction co[...]
Ouvrages
Vito Tanzi, Éditeur scientifique ; Vito Tanzi, Éditeur scientifique | Washington : International Monetary Fund (IMF) | 19934e de couv : "The IMF has been a major participant in the challenge of transforming many African, Asian, and European countries from centrally planned to market economies. The authors of this book have distilled their first-hand experience with [...]
Ouvrages
Note de l'éditeur : "Developing countries facing a debt burden have had to cope with issues of both external and internal adjustment. This study on Turkey examines both external and domestic debt aspects in the context of a macroeconomic adjustm[...]
Ouvrages
4e de couv : "Cet ouvrage décrit de façon détaillée le système français de la T.V.A. à travers ses aspects réglementaires et économiques. Il introduit une comparaison avec les systèmes nationaux des principaux pays européens et deux d’Afrique fr[...]
Ouvrages
4e de couv : "L’année 1954 a vu naître à Paris la première TVA. Cette création française a d’abord essaimé eu Europe puis à travers le monde. Aujourd’hui, 85 pays de tous les continents appliquent une taxe qui se réclame de cette appellation o[...]
Ouvrages
Note de l'éditeur : "The property tax is a potentially attractive means of financing municipal government in developing countries. As a revenue source, it can provide local government with access to a broad and expanding tax base. At present, ho[...]
