ABSTRACT: Whereas the impact of Brexit on Anglophone Africa was a major issue in the controversial British discussions on the pros and cons of Brexit, possible repercussions on French-speaking Africa have been rarely mentioned up to now. Yet, the range of possible Brexit effect is impressive,...

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve this, several analytical models were implemented. These include : (i) an SVAR model that allowed us to extract the short-term dynamics and the long-term relationship between...

The objective of this study is to test the relationship between tax pressure and economic growth in the DRC. To achieve this, several analytical models were implemented. These include : (i) an SVAR model that allowed us to extract the short-term dynamics and the long-term relationship between...

In 1997, overall spending on French agriculture (including the financing of social security for farmers)came to nearly 170 billion French francs. Some 73 billion French francs of this was in the form of aid concerning more directly the farms as production units. This aid, or "official productive...

The paper attempts to provide an overview of the fiscal decentralization process in emerging market economies in Eastern Europe in the last 20 years. Using methodology developed by Vo (2009), the paper assesses the degree of fiscal decentralization in the region. Conceptually, the measurement of...

The current note explores new tax regimes in the context of a growing sharing economy

In this preliminary research, we tried to statistically analyze the facts and to clarify the reality of the subsidy system (direct and indirect) in Tunisia, based on data, meticulously collected via many sources, covering the period from 2000 to 2012. The stylized facts shows that the overall...

Ce rapport vise à clarifier les enjeux conceptuels et quantitatifs que poserait l'introduction d'un impôt généralisé sur le capital. L'hypothèse de travail consiste à supprimer des impôts jugés économiquement néfastes pour les remplacer par un impôt sur le capital. Une telle réforme...

Cet article propose une analyse économique de la sécession. Il s'inspire des travaux d'Alesina et Spolaore (1997), de Berkowitz (1997) et de Bolton et Roland (1997). Le raisonnement mené au niveau des Etats est largement transférable aux collectivités locales (régions, villes,...). Le...

L'objet de cet article est de proposer un modèle permettant de déterminer le prix de transfert optimal entre deux filiales d'une multinationale qui choisissent de façon décentralisée les quantités (concurrence à la Cournot) ou les prix optimaux (concurrence à la Bertrand) sur les...