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Réformes douanières au Bénin et libéralisation commerciale du Nigeria. Un modèle EGC avec concurrence imparfaite appliquée au commerce trans-frontalier

Gautier, Jean-François - Université Paris-Dauphine (Paris IX) - 2000

Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border...

Persistent link: https://www.econbiz.de/10010706767

Taxation optimale de la consommation et biens informels

Gautier, Jean-François - Université Paris-Dauphine (Paris IX) - 2002

This paper analyses whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation’s rate of the...

Persistent link: https://www.econbiz.de/10010708536

Behavioral responses to taxpayer audits: Evidence from random taxpayer inquiries

Ratto, Marisa; Gemmell, Norman - Université Paris-Dauphine (Paris IX) - 2012

This paper argues that random audit programs provide income taxpayers with information that alters their perceptions of, and hence their behavioral responses to, audits. Comparing samples of randomly selected audited and non-audited UK taxpayers, the evidence confirms predictions that audited...

Persistent link: https://www.econbiz.de/10010708584

The indirect effects of auditing taxpayers

Ratto, Marisa; Thomas, Richard; Ulph, David - Université Paris-Dauphine (Paris IX) - 2013

In this paper we focus on the effects of investigations on tax compliance. Results from empirical studies suggest that the effects of audits are not only in terms of recovered unpaid tax (direct effects), but there are also indirect effects in terms of future better compliance in the rest of the...

Persistent link: https://www.econbiz.de/10011073073

Semiotics and Cross-Cultural Ethnographic Consumption Studies

Silhouette-Dercourt, Virginie; De Lassus, Christel; … - Université Paris-Dauphine (Paris IX) - 2012

Persistent link: https://www.econbiz.de/10010707555

Power, theory building, and heuristics

Thoenig, Jean-Claude - Université Paris-Dauphine (Paris IX)

Power can be used as a way to create fruitful opportunities for scientific agendas. Power also offers an analytical … tool to make sense of social phenomena. This does not imply that power theory building only may derive heuristic benefits …

Persistent link: https://www.econbiz.de/10010861434

La confiance a-t-elle toujours un sens dans les relations interorganisationnelles basées sur les enchères électroniques inversées ?

Josserand, Emmanuel; Charki, Mohamed Hédi - Université Paris-Dauphine (Paris IX) - 2006

Auctions (ORA) in the negotiation process has been perceived as a mean to decrease interorganizational trust limiting the … possibilities of collaboration. From one side, ORA are perceived by suppliers as a clear proof of the buyer’s power and opportunism … business relationships. We show that it is no longer the technology of ORA itself which is responsible of trust deterioration …

Persistent link: https://www.econbiz.de/10010799292

Power : An Institutional View

Bernard, Leca; Huault, Isabelle - Université Paris-Dauphine (Paris IX) - 2010

Persistent link: https://www.econbiz.de/10010706436

Power dynamics in organizational change: A Foucauldian approach

Leclercq, Aurélie - Université Paris-Dauphine (Paris IX) - 2009

Persistent link: https://www.econbiz.de/10010706700

Bridging institutional and critical theories : towards a critical neo-institutionalism

Leca, Bernard; Huault, Isabelle - Université Paris-Dauphine (Paris IX) - 2007

Persistent link: https://www.econbiz.de/10010707034