This Working Paper deals with the progresses, but also with the deficiencies, of the Cuban revolution in the economic field, until the recent de-dollarization. It underlines its economic challenges at the beginning of the XXIst century, as well as its internal forces and external opportunities...

This study compares Quebec's tax effort with that of the other Canadian provinces. The results show that the tax effort is higher in Quebec than in any other Canadian province. In the first section, the authors expose the global situation that currently prevails in Quebec. In the second section,...

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...

This report was generated in the framework of consultations by the Expert Panel on Equalization and Territorial Formula Financing. The study first presents a brief history of equalization and the evolution of its main parameters. The principal issues are discussed next, in particular the...

The participation of the social partners to the European governance, lately possessing a great „potential” in democratic terms,should stimulate definitively. The current experience demonstrates that the possibility to point out the benefits, but also the limits of such implication....

(VF)Si l'histoire du gouvernement des entreprises commence à être mieux connue, il importe de comprendre comment l'évolution des théories a épousé cette histoire au fur et à mesure qu'il se modifiait. Dans cet article, nous cherchons à comprendre plus précisément, comment ces théories...

This paper discusses the possible significance of the recent Empagran decision of the US Supreme court for the extraterritorial enforcement of competition law. In this decision the US Supreme rejected the claim of foreign plaintiff suing in the US another foreign firm which had participated in...

French Abstract: Il est fréquent que de voir des guerres civiles éclater simultanément dans des pays voisins. Ceci tient notamment à ce que ces pays présentent des caractéristiques communes, et aussi à ce qu'une guerre civile favorise l'apparition de conflits dans les pays voisins. La...

French Abstract: Le thème central du livre est celui de la compétition fiscale qui oppose les États à l'échelle internationale. Abordant cet enjeu, Dietsch présente une solution interdisciplinaire au problème qui touche tant l'économie que le droit et la philosophie. Notre recension...