Ce rapport vise à clarifier les enjeux conceptuels et quantitatifs que poserait l'introduction d'un impôt généralisé sur le capital. L'hypothèse de travail consiste à supprimer des impôts jugés économiquement néfastes pour les remplacer par un impôt sur le capital. Une telle réforme...

Dans cet article, nous nous intéressons à la nature des interactions fiscales au sein de l’UE27 en matière d’impôt sur les sociétés. Nous estimons un modèle empirique de choix fiscal au sein de l’UE27 sur la période 1995-2007 en utilisant la méthode des moments généralisés et...

This note focuses on the design of prevention programmes and the role of tort law regarding the control of risky activities, associated with unknown or imperfectly known risks, such as innovation or (long term) environmental damages. Together with the existence of perception bias on the side of...

Since 1991, French taxpayers who employ someone to work at their home (for care, cleaning, etc.) can deduct 50 % of the employment cost from their income tax. In 2007, the tax reduction was turned into a tax credit, making lower income households eligible. However, this change was limited to...

Investment funds economy is in most of the recent researches on financial centers. Our survey, shows us that in Europe, the general a.nity is the consolidation of the positions in the short and medium terms with a link to the aim of wining new markets. In addition we conclude that the tax...

To evaluate the effectiveness of fiscal policy in Tunisia, we use the SVAR approach based on the work of Blanchard and Perotti (2002). Our paper shows the short-term macroeconomic efficiency of a structural increase in budgetary expenditure in Tunisia with a budget multiplier close to 2.7%, in...

The current study attempts to assess Government of Quebec's public finances sustainability over a medium to long-run perspective

The current study attempts to assess Government of Quebec's public finances sustainability over a medium to long-run perspective

This article aimed to analyze the Congolese economic situation during the year 2020 with regard to the volatility observed in the indicators of the economic situation, including the evolution of monthly inflation and the exchange rate during the first eight months. The particular situation...

The objective of this reflection is to assess the effects of the current crisis on the Cameroonian economy faced with five shocks : (i) an epidemiological shock, (ii) a supply shock (iii) an internal demand shock, (iv) an oil shock, (v) a foreign demand shock. The joint occurrence of these...