Showing 1 - 10 of 284
Since the beginning of the 80’s, the developing countries have been forced to launch a fiscal reform. Most African countries are currently right in the middle of this reform process. This reform has two objectives : first, to increase fiscal pressure; second, to substitute domestic taxes to...
Persistent link: https://www.econbiz.de/10005249489
Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border...
Persistent link: https://www.econbiz.de/10005094541
Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...
Persistent link: https://www.econbiz.de/10005181785
Persistent link: https://www.econbiz.de/10001635904
Persistent link: https://www.econbiz.de/10001489144
Persistent link: https://www.econbiz.de/10001546368
Persistent link: https://www.econbiz.de/10001471850
Persistent link: https://www.econbiz.de/10001453208
Persistent link: https://www.econbiz.de/10001673208
Persistent link: https://www.econbiz.de/10009945967