English abstract: In 2004, a new corporate criminal liability regime was added to the Criminal Code. In essence, this important reform facilitates the imputation of criminal liability to organizations by replacing the “identification doctrine” developed by the courts, but without creating a...

In this paper, we pursue several goals; we first check if the downward trend in corporate income tax rates in Europe reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of fiscal externalities on neighboring countries in terms...

This paper contribtes to the small empirical literature dealing with strategic tax behaviors of small EU countries. We estimate tax reaction functions of national governments competing with each other. Deriving a simple model of tax competition in a Nash and Stackelberg framework, we use panel...

In this paper, we try to understand the economic policies choice of countries in terms of size. According to the case whether a country is large or small, it will have different incentives in the choice of its growth strategy. Theoretically, a large country would prefer use a policy which...

In this paper, we focus on the concept of size of country (or economy). Specifically, within the European Union (EU), we look for growth discrepancies between countries according to their size. We try to explain growth differential using arguments related to the size of countries. Thus, we...

It is a long time since the problem of the lack of direct universal suffrage for the French metropolitan areas with own taxes (MAOT) has been pointed out. Nevertheless, nothing has ever been done to change this current situation, in spite of a wide agreement in favor of direct universal suffrage...

L'article met en relief la passivité des cadres dirigeants du ministère de l'Équipement face à la décentralisation de 1981-2 et leurs raisons. Il détaille les cadres cognitifs dominants dans les services extérieurs. Il resitue les transferts de compétence et les adaptations dans une...

This paper intends to question the current development of metropolitan areas in France, and its induced effects. Contrary to the expected benefits (lower costs for the production of public services, scale economies), metropolitan, areas in France has entailed an increase in local taxes and tax...