On the basis of the objective to seize, in quantified terms, the depth and the loss of tax resources that causes the informal sector, this paper starts from an empirical definition of the informal sector based on the criterion of recording to the register of trade. From there, we had developed...

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

This article finds interest in how to implement a targeting and financial transfer system to the population through the electricity bill. Within a context in which the subsidies system is going to be completely reformed and the social programs are in process of getting restructured, this article...

Canada’s current system of fiscal federalism, which results in very large transfers of resources from have provinces to have-not provinces, promotes consumption over investment and hence does not maximize our productivity potential. The author recommends reform of Employment Insurance towards...

The Atkinson Report examined measurement of public services' output and productivity. Traditionally, only inputs to the government sector were reflected in the National Accounts. This treatment imposed zero productivity growth for the government sector. From the late 1990s, the United Kingdom...

This paper presents a unique tax revenue dataset for Sub-Saharan Africa, which main innovation is the level of detail it provides about tax revenue sources for a large number of countries (41) and over a long time period (1980-2010). The paper describes how the dataset was constructed,...

Les chocs de produits de base ont fait l’objet de nombreuses études scientifiques. Les analyses se sont plutôt concentrées sur l’effet des chocs sur : la croissance économique, les dépenses publiques, le niveau de la pauvreté des ménages, etc. Cet article donne une autre dimension à...

This article assesses the impact of the first payroll tax reductions implemented in France in the 90s on the wage dynamics of low-income employees. Since these policies represent a net transfer from the State to the employer/employee match, they are unlikely to lead to wage reductions for...

The need to control tax competition has been debated at length within several international institutions. The question is of great importance for France, generally considered as poorly rated in this competition. The first part of this paper examines the messages delivered by the theoretical...