Cet article évalue dans quelle mesure l’intégration économique européenne renforce ou atténue les différentiels de croissance entre les régions. En se basant sur les nouvelles théories du commerce international (Krugman et Helpman, 1985, Grossman et Helpman, 1990, 1991 et 1995,...

This paper examines the impact of the devaluation of the CFA franc in 1994 and of trade and fiscal reforms on enterprise development in Chad and Gabon. These reforms provide a natural experiment to assess the impact of trade liberalisation in countries with a small and backward manufacturing...

This article develops a simple framework to analyse the negotiation over bribe and tax payments during the tax collection process. We show that the larger the bribe a firm offers to a tax collector, the larger the tax rebate it gets. More particularly, we show that the negotiation over bribe and...

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...

This paper empirically examines the demand and supply sides of bribery using World Bank Enterprise Survey data on 18,005 firms in 75 developing countries. It assesses the determinants of firms' bribe paying behavior and examine how bribe behavior affects two main sectors where corruption is...