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'income taxes'
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texte imprimé
Kodjo Adandohoin ; Jean-François Brun | 2021This paper investigates second wave tax transition (transfer of tax pressure from border taxation towards domestic taxation) concerns in developing countries. It essentially focuses on the compensation effects of incomes and prope[...]
Working Paper
Kodjo Adandohoin ; Jean-François Brun | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2020-12This paper investigates second wave tax transition (transfer of tax pressure from border taxation towards domestic taxation) concerns in developing countries. It essentially focuses on the compensation effects of incomes and proper[...]
Ouvrages
Ansel M Sharp, Auteur ; Bernard F Sliger, Auteur | Homewood : The Dorsey Press | The Dorsey series in economics | 1964
Article : Revues - Articles
Hubert Kempf, Auteur ; Grégoire Rota-Graziosi, Auteur |We investigate 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. The Subgame Perfect Nash Equili[...]
