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The aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we...
Persistent link: https://www.econbiz.de/10010738577
Cet article contribue à la faible littérature empirique traitant des comportements stratégiques fiscaux des petits pays de l'UE à l'aide de l'estimation de fonctions de réaction fiscale des gouvernements nationaux se faisant concurrence. Dérivant un modèle simple de concurrence fiscale...
Persistent link: https://www.econbiz.de/10010635057
Dans cet article, nous nous intéresons au concept de la taille d'un pays et d'une économie. Plus précisément, dans le cadre de l'Union Européenne (UE), nous regardons s'il y a des divergences de croissance entre pays en les discriminants par leur taille. Nous tentons d'expliquer le...
Persistent link: https://www.econbiz.de/10010635132
Dans cet article, nous poursuivons plusieurs objectifs ; tout d'abord, il s'agit de regarder si la tendance à la baisse des taux d'imposition sur les profits des sociétés en Europe traduit bien une stratégie de concurrence fiscale et non une stratégie de duplication des politiques fiscales...
Persistent link: https://www.econbiz.de/10010635154
Dans cet article, nous tentons d'appréhender le choix des politiques économiques des pays à la une du critère de taille. En effet, selon le cas ou un pays est grand ou non, celui-ci aura incitations différentes quant au choix de sa stratégie de croissance. Ainsi théoriquement, un grand...
Persistent link: https://www.econbiz.de/10010635172
This article analyzes the impact of the introduction of aquaculture on wild fish stocks and consumer utility, taking into account three key components: (1) the dependence of aquaculture on reduction fisheries for the feeding of the farmed species; (2) biological interactions between the wild...
Persistent link: https://www.econbiz.de/10010942361
The integration of immigrants and their children is a burning issue in France. Governments build a large part of their assimilation policies on the labor market. The public sector is reputed to better assimilate minorities because of its entrance exams and pay-scales. In this paper, a comparison...
Persistent link: https://www.econbiz.de/10010942362
We investigate the empirical relation between ambiguity aversion, risk aversion and portfolio choices. We match administrative panel data on portfolio choices with survey data on preferences over ambiguity and risk. We report three main findings. First, conditional on participation, ambiguity...
Persistent link: https://www.econbiz.de/10010942363
This paper analyzes the optimal allocation of objects which arrive sequentially to agents organized in a waiting list. Applications include the assignment of social housing, deceased donor organs and daycare slots. A mechanism is a probability distribution over all priority orders which are...
Persistent link: https://www.econbiz.de/10010942364
The World Summit on Sustainable Development (Johannesburg, 2002) encouraged the adoption of an ecosystem approach. In this perspective, we propose a theoretical management framework that deals jointly with three issues: i) ecosystem dynamics, ii) conflicting issues of production and preservation...
Persistent link: https://www.econbiz.de/10010942365