Présentation des différentes logiques, formes et facteurs associés à la mondialisation des entreprises. Réponse aux questions sur le problème de la régulation de ce phénomène. Aborde également la question de l'efficacité des politiques publiques face aux délocalisations.

L'ouvrage présente des différentes logiques, formes et facteurs associés à la mondialisation des entreprises. Il fournit des réponses aux questions sur le problème de la régulation de ce phénomène. Aborde également la question de l'efficacité des politiques publiques face aux...

Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...

Many fiscal reforms in LDC’s have relied on the introduction of a presumptive tax. Aims were to simplify the tax system and to enhance the fiscal base by introducing previously informal enterprises. Theoretical qualities of positive incidence and of redistribution effects have been shown, but...

Sovereign wealth funds, investment vehicles created, funded and controlled by nation states, do not adhere to any clear legal status. Their public ownership and ultimate objectives, together with the private nature of their activities, most of which are confidential and international, have...