When compared to other developing countries, most Sub-Saharan African countries are characterized by a disappointing level of development. Among the factors explaining this poor performance, the inadequate supply of public goods is often advocated. This inadequate supply is due either to poor...

Les pays d’Afrique subsaharienne sont engagés dans des politiques de libéralisation commerciale. Afin de préserver, voire de renforcer leur niveau de ressources publiques, ces pays mettent actuellement en œuvre des politiques de transition fiscale qui ont pour objectif de substituer des...

In this paper, we analyze the relationship between corruption and public revenues. An empirical investigation of panel data (125 countries and covering the period 1980-2002) makes it possible not to reject the hypothesis that corruption has a negative effect on public revenues collection....

xxxxxx

In the literature, when the price of primary products is booming, developing countries are generally facing an increase in the availability of foreign financing. The STABEX payments should occur after a shortfall export earnings, and as a consequence when government revenues are falling. We show...

The global public revenue level of numerous African countries is low and the tax burden is highly concentrated on modern sector firms. One of the most current explanations for the low level of public revenue is the under-taxation of the urban unrecorded activities. The aim of this paper is to...

Après une analyse historique du cheminement vers l'impôt progressif sur le revenu en France jusqu'aux lois Caillaux de 1914-1917, l'article met en lumière l'actualité des controverses entre les économistes français depuis le XVIè siècle. Les débats ont porté sur la relation entre la...

This document presents an evaluation of the consequences of the liberalisation of the cocoa marketing system on poverty in Côte d'Ivoire. The liberalisation generated efficiency gains in the marketing process that benefited to farmers. However, a major consequence of the liberalisation was the...

A la suite de Barro (1991), un grand nombre de travaux sont consacrés à l'analyse empirique des facteurs de la croissance économique, mais ils omettent le plus souvent de tenir compte de la fiscalité. Cette omission est d'autant plus surprenante que beaucoup de pays ont mis en œuvre, dans...

xxxxx