The purpose of this paper is to compare different forms of inter-municipal tax cooperation. We use a tax competition model in a two-tier framework, where the two tax bases are interdependently mobile. We consider three different tax regimes: tax-base sharing for the two tax bases, tax...

La plupart des décisions économiques impliquent des agents qui ne partagent pas la même information. Peut-on décrire synthétiquement l’ensemble des procédures accessibles à un planificateur qui souhaite recueillir l’information des agents et agir en leur nom ? Quels sont les critères...

L'implantation du Lean à l'hôpital suscite des débats sur les conséquences de cette nouvelle forme d'organisation du travail pour les professionnels qui y travaillent. L'objectif de cet article est d'en rendre compte de manière théorique et pratique. Après avoir défini les principes du...

Is an implementation of a management control system in a public company a lever of change ? A case study was carried out with the French National Railway Company between 1996 and 1998. The management control adapts to the strategic and structural change. The objectives are to decentralize the...

This paper examines the impact of corporate governance on the performance of 450 privatized firms in Vietnam. To study the effect of changes in management and the role of state ownership on the performance of privatized firms, we utilize a panel of 450 Vietnamese firms privatized over the...

Most of the research work concerning the French tableau de bord tends to locate its birth in industrial companies with engineers as lead roles and the State as supporting role (Lebas, 1996). Yet, a study in the Crédit Lyonnais archives shows that banks are not unequipped with this kind of...