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...

An important share of international exchanges take place within multinational firms, according to internal transfer prices. These prices can be influenced by cross-country differences in corporate taxation. A multinational group can reduce its global fiscal burden through overpricing of goods...