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les résultats suivant correspondent à votre recherche: Tax potential

résultats 1 à 10 sur un total de 52 résultats , pages : 1  2  3  4  5 NextLast
  1. papier ou publication CERDI » Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT?s Revenue (100%) auteurs BRUN [J-F] , DIAKITE [M] [6 2016]

    ...methodologies used tend to underestimate or overestimate countries? tax potential and thereby their tax effort. The purpose of this study is to better assess countries? non-resource tax potential and...

  2. papier ou publication CERDI » Implementing Tax Coordination and Harmonization through Voluntary Commitment (23%) 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...

  3. papier ou publication CERDI » The effects of tax coordination on the tax revenue mobilization in West African Economic and Monetary Union (WAEMU) (19%) 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...

  4. papier ou publication CERDI » Is Aid Unfriendly to Tax? African Evidence of Heterogeneous Direct and Indirect Effects (19%) 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 ]
  5. papier ou publication CERDI » Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (17%) 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...

  6. papier ou publication CERDI » The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs. (16%) 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...

  7. papier ou publication CERDI » Heterogeneous Aid Effects on Tax Revenues: Accounting for Government Stability in WAEMU Countries (16%) 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...

  8. papier ou publication CERDI » Bond Markets Initiation and Tax Revenue Mobilization in Developing Countries (9%) 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...

  9. actualité » Gregoire Rota-Graziosi (CERDI, UCA et CNRS) (8%)
    rubrique : Seminaire

    The Supermodularity of the Tax Competition Game [PDF]

  10. papier ou publication CERDI » Impact of export upgrading on tax revenue in developing and high-income countries (8%) auteurs GNANGNON [S.K.] , BRUN [J-F]

    Empirical studies usually analyse the relationship between an economy?s trade sector and tax revenue in developing countries through the e ect of trade liberalization on tax revenue. This paper takes...

résultats 1 à 10 sur un total de 52 résultats , pages : 1  2  3  4  5 NextLast