Économie très largement ouverte, intégrée, située au centre de l’Europe, la France entre en concurrence directe avec ses voisins aussi bien en termes de marchés qu’en termes d’attractivité. Il lui est impossible aujourd’hui de réfléchir à son système fiscal sans prendre en...

This paper looks at the Quebec's tax system including taxes and tarification with the perspective of the determination of fiscal policies in the political market. To allow a global reflection on the Quebec's fiscal policy, it begins with the presentation of general principles used to evaluate a...

This paper attempts to analyze corporate tax evasion in a principal-agent framework. We assume that the firm's profit is positively related to managerial effort and that the executive compensation is profit-based. In addition, we consider the situation where the manager might underreport the...

The idea of regulating pollutions by means of tradable emission permits on a competitive market was developed for the first time by Dales in 1968. The question of the citizens’ participation on these markets received little attention in the economic literature. However, people are allowed to...

Cet article montre que dans le cadre d’un modèle d’appariement, la coexistence d’emplois de durées du travail différentes peut s’expliquer par des intensités capitalistiques propres à certaines activités. les firmes sont supposées financer seules le capital nécessaire à la...

Nous analysons une politique environnementale menée de façon unilatérale par un Pays Développé, destinée à lutter contre une pollution globale. Dans un cadre de concurrence internationale, nous étudions les conséquences d'une telle politique sur la répartition géographique des...

We propose an overlapping generations economy where households care about relative consumption, the difference between their consumption and the consumption of their reference group. An individual's consumption is driven by the comparison of his lifetime income and the lifetime income of his...

In 2009, France will replace its income maintenance scheme, "revenu minimum d'insertion", by a new one, revenu de solidarité active, which will improve the beneficiaries'incentives to work. While some have claimed that the reform should lower the current age limit to get the benefit, i.e., 25...

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...

This paper uses the main income tax law changes that occured in France over the 1970-1996 period as natural experiments in order to estimate the elasticity of high-income taxpayers' taxable income with respect to marginal tax rates. Given the large pro-cyclicity of the very-high-income...