The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human...

(VF)Comment entretenir un flux constant d’innovations? Pour répondre à cette question, cet article étudie les liens entre les différentes innovations de la firme, en particulier technologique et organisationnelle. Cinq études de cas sont choisies pour leur caractère emblématique de neuf...

French Abstract: Dans les grandes sociétés, trois "parties constituantes" peuvent prétendre au pouvoir ultime : les actionnaires, les dirigeants et les salariés. La théorie de la suprématie actionnariale est devenue dominante à compter des années 1990 ; le meilleur exemple en est le...

In this paper we analyze the impact on the demand of capital and labour of changes in their relative costs, using micro data. We especially highlight the role of the user cost of capital, for which we propose an original measure based on the cost of debt and the cost of equity. We hence take...

We estimate the technology of air pollution abatement, defined as a relation between conventional production, emissions and the inputs specifically allocated to the environmental protection. We use original firm-level data on both air emissions and investments in abatement equipment. We deal...

Participation is a savings from salaries device which aims at sharing firms benefits with workers. To do so, firms have to pay to their employees an amount whose computation depends on fiscal benefits and is based on a legal formula. As this device should be reformed, the authority in charge of...

In this paper, we pursue several goals; we first check if the downward trend in corporate income tax rates in Europe reflects a strategy of tax competition, and not a "yardstick competition" in neighboring countries. We estimate the scale of fiscal externalities on neighboring countries in terms...

This paper contribtes to the small empirical literature dealing with strategic tax behaviors of small EU countries. We estimate tax reaction functions of national governments competing with each other. Deriving a simple model of tax competition in a Nash and Stackelberg framework, we use panel...

In this paper, we try to understand the economic policies choice of countries in terms of size. According to the case whether a country is large or small, it will have different incentives in the choice of its growth strategy. Theoretically, a large country would prefer use a policy which...

In this paper, we focus on the concept of size of country (or economy). Specifically, within the European Union (EU), we look for growth discrepancies between countries according to their size. We try to explain growth differential using arguments related to the size of countries. Thus, we...