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...

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...

The establishment of protected areas is a widespread practice designed to curb environmental degradation. However, it is often criticized as limiting the expansion of agriculture and natural resources extraction, especially in poor regions. Others maintain that conservation can increase welfare...

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 contribute to the economy of this Canadian province. Climate change will have an impact of the forest through...

Women in developing countries invest a larger part of their income in their children’s nutrition, health and education than men (Hoddinott et al., 1995; Strauss et al., 2000; Gammage, 2006; Quisumbing et al., 2006). As a result, financial resources acquired by women bring forth a long-time reduction in...

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...

The size distribution of firms in Uganda is highly skewed to the right both in 1997 and 2005. In this article I examine a potential explanation behind the shape of the size distribution in Uganda and identify, using data from 1997, a distortion from the tax environment that seems to bring...

Reducing extreme poverty and protecting the environment are two of the eight Millennium Development Goals (UN, 2012). Approximately 60% of the ecosystems currently used to produce goods and services are being exploited in an unsustainable manner. The establishment of protected areas is a...

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...