It is well known that modern governments are unwilling to use poll taxes because it corresponds to political suicide. Still, poll taxes are allegedly the most efficient form of taxation. Building on Eaton and Rosen (1980) and Peck (1989), the goal of this paper is to show a case where an excise...

This paper uses the transformed data method proposed in Duan (1994) to develop a maximum likelihood procedure for the estimation of the deposit insurance pricing model of Duan, Moreau and Sealey (1995). An empirical analysis is carried out on ten large US banks to illustrate the proposed...

Le but de cet article est d'isoler les diterminants qui expliquent significativement les decisions de gestion des risques des entreprises non financieres. Nous appliquons le modele a des entreprises minieres en Amirique du nord. La variable aleatoire considiree est le prix de vente d'une once...