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les résultats suivant correspondent à votre recherche: Pigouvian tax

résultats 1 à 10 sur un total de 33 résultats , pages : 1  2  3  4 NextLast
  1. papier ou publication CERDI » About polluting eco-industries: optimal provision of abatement goods and Pigouvian fees (100%) auteurs SANS [D] , SCHWARTZ [S] , STAHN [HS]

    ...industry firms both decrease as the damage increases. The authors finally show that a well-designed Pigouvian tax implements these equilibria in a competitive economy.

    tags: [ Pigouvian tax ]
  2. papier ou publication CERDI » Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT?s Revenue (28%) auteurs BRUN [J-F] , DIAKITE [M] [6 2016]

    ...Lien and Hardaker (2014). This model allows to disentangle the overall tax effort into a persistent tax effort due to policy economy decisions and a time-varying tax effort relating to tax administrat...

  3. papier ou publication CERDI » Implementing Tax Coordination and Harmonization through Voluntary Commitment (27%) auteurs ROTA-GRAZIOSI [G] [6 2016]

    Pareto-improving tax coordination, and even tax harmonization, are Nash implementable between sovereign countries without any supranational tax authorities. Following Schelling's approach, we consider volunta...

  4. papier ou publication CERDI » The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU) (22%) auteurs DIAKITE [M] , BRUN [J-F] , DIARRA [S] , ARY TANIMOUNE [N] [6 2017]

    ...Monetary Union (WAEMU) is the effective harmonization of national legislations at Community level notably tax legislation. To coordinate taxation in the zone, WAEMU Commission translates into Directives the...

  5. papier ou publication CERDI » Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects (22%) auteurs YOHOU [HD] , GOUJON [M] , LAPORTE [B] , GUERINEAU [S] [5 2016]

    ...African countries over 1990-2011 using a panel smooth threshold regression model and two alternative tax datasets from IMF and ICTD. We find that aid enhances tax revenues with decreasing returns for a thres...

    tags: [ Revenues, Tax data, Africa ]
  6. papier ou publication CERDI » Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (20%) auteurs YOHOU [HD] , GOUJON [M] , OUATTARA [W]

    ...across countries according to the level of government stability. We find that aid directly reduces tax revenues but for higher levels of government stability it enhances tax performance. We provide estima...

  7. papier ou publication CERDI » The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs. (19%) auteurs EBEKE [C H] , MANSOUR [M] , ROTA-GRAZIOSI [G] [6 2016]

    ...remains limited. Using a unique revenue dataset spanning the period 1980-2010, we analyze three important tax reforms: the Large Taxpayers Unit (LTU), the Value Added Tax (VAT), and the Semi-Autonomou...

  8. papier ou publication CERDI » Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (18%) auteurs GOUJON [M] , OUATTARA [W] , YOHOU [HD] [03 2015]

    We examine the heterogeneous effects due to government stability of foreign aid on tax revenues in the West African Economic and Monetary Union countries over the period 1986-2010. We show that the t...

  9. papier ou publication CERDI » Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries (10%) auteurs BALIMA [WH] , COMBES [J-L] , MINEA [A]

    We analyze the relationship between the introduction of a sovereign bond market (BM) and tax revenue mobilization behavior, using a large sample of 119 developing countries. Propensity Scores Matchi...

  10. actualité » Gregoire Rota-Graziosi (CERDI, UCA et CNRS) (10%)
    rubrique : Seminaire

    The Supermodularity of the Tax Competition Game [PDF]

résultats 1 à 10 sur un total de 33 résultats , pages : 1  2  3  4 NextLast