This paper investigates the negotiation over bribe and tax payments during the tax collection process in poor countries. We build a simple model where tax officials and firms bargain over bribes to let firms evade part of their taxes. Using a unique dataset on Ugandan firms we test the...

The paper investigates the conflict that arises between the government, its bureaucrats and businesses in the tax collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and corruption behaviour, and their impact on firm...

Quebec’s forests represent 20% of the Canadian forest and 2% of world forests. They play a major role for habitat preservation, supplying goods and services to the population and hence contributing to the economy of this Canadian province. Climate change (CC) will have an impact on forests...

Les forêts québécoises représentent 20 % des forêts canadiennes et 2 % des forêts mondiales. Elles remplissent de nombreux rôles essentiels tels que servir d’habitat à de nombreuses espèces, fournir des biens et des services, engendrer des retombées socioéconomiques ainsi...

Microdata information about firms' input choices and effective tax liabilities is used to quantify the extent of resource misallocation and efficiency losses due to large tax distortions and limited access to credit. We develop an equilibrium model of firms' behavior in which the tax and credit...

Quebec’s forests represent 20% of the Canadian forest and 2% of world forests. They play a major role for habitat preservation, supplying goods and services to the population. Climate change will have an impact on the forest through inter alia increased droughts, forest fires, warmer weather...

The paper investigates the conflict that arises between the government, its bureaucrats and businesses in the tax collection process. We examine the effect of fiscal policy and corruption control mechanisms on the prevalence of tax evasion and corruption behaviour, and their impact on firm...

This paper seeks to determine how demographic and non-demographic factors have contributed to past changes in Canada’s real housing prices as well as their possible impact over the next twenty years. To this goal, we estimate with annual data from 1956 to1997 a structural model of the Canadian...

This note applies tools from the stochastic dominance literature on poverty to environmental data in order to test in a robust way whether over-consumption and thereby depletion of natural resources is increasing over time. \ The method is illustrated with country data on per capita CO_{2}...

In this paper we assess the causal impact of HIV/AIDS on monetary poverty using a panel data-set from South Africa and modeling the consequences of the illness on both earnings and transfers. Two major econometric problems are likely to bias the estimation: endogeneity of the HIV/AIDS dummy...