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Is Tax Shifting Asymmetric? Evidence from French VAT reforms, 1995-2000
Carbonnier, Clément - HAL - 2005
This paper presents evidence from three French VAT reforms showing that tax shifting on prices operates differently upwards and downwards. This may appear as a paradox when reading usual studies on price shifting. This paper puts forward two different asymmetric effects. The first one is linked...
Persistent link: https://www.econbiz.de/10010738927
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The design of post-Kyoto climate schemes: selected questions in analytical perspective
Guesnerie, Roger - HAL - 2006
The paper starts from a proposition of institutional design for climate policies made previously by David Bradford and labelled GPGP (Global Public good Purchase). The scheme is compared with other possible post- Kyoto schemes that are, or not, "Kyoto compatible". The comparison puts the...
Persistent link: https://www.econbiz.de/10010739037
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Who pays commodity taxes? Evidence from French reforms, 1987-1999
Carbonnier, Clément - HAL - 2006
The point of this paper is to measure empirically the distribution of the commodity tax burden between consumers and producers. For that purpose, two French reforms are studied. These reforms are steep decreases of the VAT rate on housing repair services on the one hand, and on new car sales on...
Persistent link: https://www.econbiz.de/10010739095
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The Incidence of Non-Linear Consumption Taxes
Carbonnier, Clément - HAL - 2013
The present article generalyses economic litterature on consumption tax incidence to general forms of consumption taxes. Previous studies were limited to the cases of per unit and ad valorem taxes. Three main contributions are provided. From a methodological point of view, the elasticity of the...
Persistent link: https://www.econbiz.de/10010821308
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Shifting on prices of per unit and ad valorem consumption taxes
Carbonnier, Clément - HAL - 2011
Economic theory states that on market with imperfect competition, per unit consumption taxes should induce a larger increase of prices than ad valorem consumption taxes. It implies that consumers bear a larger share of the tax burden for per unit consumption taxes than for ad valorem consumption...
Persistent link: https://www.econbiz.de/10010699847
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How the location of urban consolidation and logistics facility has an impact on the delivery costs? An accessibility analysis
Gonzalez-Feliu, Jesus; Grau, Josep-Maria Salanova - HAL - 2014
and commercial trips. This paper proposes a simulation method to carry out a land-use and transport interaction analysis … accessibility and simulation of goods flows is made. Second, the proposed method is presented on the form of a sequential procedure …
Persistent link: https://www.econbiz.de/10010886180
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The Impact of Lease Structures on the Optimal Holding Period for a Commercial Real Estate Portfolio
Amédée-Manesme, Charles-Olivier; Baroni, Michel; … - HAL - 2014
holding period for a real estate asset or portfolio Methodology / approach We use a Monte Carlo simulation framework to …
Persistent link: https://www.econbiz.de/10010933143
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La simulation : une double-utilité en sciences de gestion.
Arena, Lise; Bérard, Céline - HAL - 2011
Si la simulation est une méthode de recherche de moins en moins obscure en sciences de gestion, son utilisation n … perpétuelle interaction avec leur environnement. À travers deux modèles de simulation illustratifs fondés sur la tradition de la … dynamique des systèmes, il propose de faire apparaitre l'intérêt de la simulation, à la fois pour le chercheur en sciences de …
Persistent link: https://www.econbiz.de/10009651545
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Design and scenario assessment for collaborative logistics and freight transport systems
Gonzalez-Feliu, Jesus; Morana, Joelle; Grau, … - HAL - 2013
Collaboration between partners is a very popular subject in both logistics and decision support research. However, transport management is often taken into account only as an external cost, without integration in collaborative reasoning. This paper proposes a framework to assess collaborative...
Persistent link: https://www.econbiz.de/10010679659
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The Influence of Time Windows on the Costs of Urban Freight Distribution Services in City Logistics Applications
Deflorio, Francesco P.; Gonzalez-Feliu, Jesus; Perboli, … - HAL - 2012
urban area and a peri-urban rural zone. A simulation method is proposed to obtain real-life scenarios in order to test the …
Persistent link: https://www.econbiz.de/10010575556