France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

Based on the recent studies of the local economies in Western Africa and on survey data about the informal sector of Bobo-Dioulasso city (Burkina Faso), this work aimed to contribute to the reflection on the mobilisation of the fiscal resources in the average cities for financing city...

Die Bedeutung der Klein- und Mittelbetriebe ist für das Wirtschaftswachstum in den letzten Jahren wiederentdeckt worden. Der Autor stellt anhand von mehreren Beispielen aus der Praxis die steuerliche Situation verschiedener Betriebe dar. Er differenziert zwischen Gemeinde-, Landes- und...