(VF)Pour l’essentiel, l’argumentation sous-tendant l’utilisation des options met en avant leur rôle dans le rapprochement des intérêts des dirigeants et des actionnaires. Les premières études empiriques sur la question confortent cet argument en montrant un lien positif entre...

This study compares the parameters of income taxation in Quebec with those prevailing elsewhere in the Canadian federation and in the G7 countries. After demonstrating the government of Québec's greater dependence on income taxes, the authors use a historical analysis to show that there has...

This paper analyses the effect of a tax mix modification. More precisely, the authors assess the relevance of increasing consumption taxes and at the same time decreasing income taxes. Several arguments in favour of modifying the tax mix are analysed such as its impacts on savings, on labour...

Value based management was considered as the major managerial innovation of the nineties: managers were to supposed to be turned into owners through redesigned compensation packages including value creation metrics such as EVA and the like, increased influence of shareholders on firms’...