Showing 1 - 10 of 1,909
H2, O10, O17, C33.
Persistent link: https://www.econbiz.de/10005042614
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....
Persistent link: https://www.econbiz.de/10005055221
This paper aims to analyze the impact of official development assistance (ODA) on tax transition in developing countries. First, we build qualitative indicators of tax transition taking into account the level as well as the composition of public revenue. Second, we provide theoretical...
Persistent link: https://www.econbiz.de/10005016516
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....
Persistent link: https://www.econbiz.de/10008805960
This paper aims to analyze the impact of official development assistance (ODA) on tax transition in developing countries. First, we build qualitative indicators of tax transition taking into account the level as well as the composition of public revenue. Second, we provide theoretical...
Persistent link: https://www.econbiz.de/10008794236
Persistent link: https://www.econbiz.de/10008708454
Persistent link: https://www.econbiz.de/10008275953
Persistent link: https://www.econbiz.de/10003847517
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...
Persistent link: https://www.econbiz.de/10005055303
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...
Persistent link: https://www.econbiz.de/10005016480