H2, O10, O17, C33.

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....

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...

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....

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...

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...

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...