Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, focusing on new self-employment...

We develop a simple theoretical model that analyzes the interaction between progressive taxation, effort and wealth creation. We show how progressive taxation, while not affecting the behavior of entrepreneurs with less profitable profit opportunities, leads entrepreneurs benefiting from good or...

Using macro-level panel data, we examine the effects of taxation and tax progressivity on entrepreneurship in a large group of European countries. We address two main objectives. First, we try to explore whether tax increases discourage entrepreneurial activity, focusing on new self-employment...

In many jurisdictions, competition authorities and market regulators question the principle of interchange fees. Such fees exist on almost all interbank card payment platforms. It would seem, however, that the European commission would like to go as far as to completely abolish these fees, not...

In the context of a new regulation of interchange fees for card payments, the European Commission proposes to force the splitting of the card scheme in two legally and organizationally independent entities: one that would develop the ‘brand” and continue selling licences to payment...

French Abstract: Résumé en Français: Cet article reprend les enseignements, théoriques, statistiques et économétriques, de l'économie en matière de fraude fiscale. Il est rappelé que de très nombreux paramètres pèsent sur la décision du contribuable de frauder ou de rester dans la...

An increasing number of research, especially in law, are pointing out the difficulties of the neoclassical paradigm in studying the economy of digital platforms. Some of them propose to shift from the neoclassical paradigm to a complexity paradigm, especially to deal with antitrust issues....

In this paper, we address the question of whether official development assistance promotes gender equality in the Middle East and North Africa region by examining the effects of aid to Women's Equality Organizations and Institutions on women's political empowerment, measured by the proportion of...

We examine how institutional and policy reforms affect the relationship between entrepreneurship and growth. We perform Arellano-Bond GMM estimations on annual data (over the period 1990-2002) from a large group of developing countries and focus in particular on the interplay between policy and...