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  • Europe and Global Imbalances: A Historical, Theoretical and Empirical Analysis

    In the 2000s, the United States received a record saving transfer. This thesis studies the consequences of global imbalances for Europe. Firstly, we highlight a British cycle of global imbalances (1815-1944) during which Europeans benefited from saving transfers and an American cycle (since 1944) du...

  • Le logement dans les grands agrégats économiques

    Housing is the consumption first largest expense of households and has been increasing for almost 20 years, along with an improvement in comfort. Housing also represents 28.9% of the total national investment. New constructions which are the most business cycle dependent represent half of the total...

  • Do changes in accounting standards affect the level of indebtedness of firms?

    Is the debt of firms, financed by convertible and exchangeable bonds (CEB), impacted by changes in accounting standards in IFRS or US GAAP)? Based on two samples of 104 European firms and 105 American firms, and based on a seven-year panel model, the study shows that: (i) despite the convergence of...

  • Debt Maturity and the Leverage Ratcheting Effect

    Admati, Demarzo, Hellwig, and Pfleiderer (ADHP, 2018) note that static models of optimal leverage have assumed firms have no prior debt. In this case, the leverage that maximizes firm value also maximizes value to the initial equity owners. However, using a simple two-period model with zero coupon d...

  • Principles and yields of Caledonian mining taxation: a historical perspective

    In this article we return to the roots of the Caledonian mining tax system. We aim to find out what principles have structured its implementation and its development. We highlight the key elements of the Caledonian mining tax system based on legislation since 1859 and public budget data since the 19...

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  • Crise financière et ressources des collectivités territoriales

    — Financial Crisis and Local and Regional Authorities’ Resources — The financial crisis has had major repercussions for local and regional authorities, which provide 70% of public investment. It had, first of all, an impact on their resources, which have been stagnant at best, and in some cases, hav...

  • Tax control of transfer prices and profit shifting

    Transfer prices can be defined generally, such as the prices associated with transfers of goods, services or intangibles between companies of the same group, located in different countries. They can be used as leverage to allocate or transfer to a particular group entity a greater or lesser share of...

  • Metropolitan areas, in line with their tax realities?

    Metropolitan institutions (set up under the law MAPTAM in 2014) are supposed to play a major role on the economic and social plan, at the national and international level. As a consequence, the realization of their ambitious projects of `np pagenum="514"/bterritory requires high financial resources....

  • Bond Prices, Yield Spreads, and Optimal Capital Structure with Default Risk

    This paper examines the value of debt subject to default risk in a continuous time framework. By considering debt with regular principal repayments (e.g. through a sinking fund), we are able to examine bonds with arbitrary maturity while retaining a time-homogeneous environment. This extends Leland’...

  • A ‘right to tax’? Reflections on fiscal federalism

    The regional demand for tax authority is not insignificant. Through tax, the national State is targeted and, along with it, its political and tax authority. Limiting the tax and its collection to the territory of its structure redefines the social and fiscal contract between region and State. The qu...

  • Do we need a fiscal policy?

    De par son poids dans l’économie nationale, le budget de l’État constitue un levier essentiel d’action sur la conjoncture. Déconsidérée en raison de son incapacité à enrayer la montée du chômage et de l’impuissance des pouvoirs publics à juguler les déficits, la politique budgétaire présente néanmoi...

  • Outline of a real tax revolution: A non-conformist programme to leave neoliberal capitalism, or a few ideas for policies that no longer have

    C'est à la suite de la décision du gouvernement Hollande de plafonner l'avantage lié au quotient familial que nous avons débuté cet article. Il reprend des analyses beaucoup plus anciennes que nous avions menées sur la nécessaire progressivité du salaire brut et dégressivité du salaire net au delà d...

  • The debt of local governments : Is there something to worry about? Analysis of French and Canadian cases.

    The aim of this thesis is to study if the debt of local governments is a threat to their fiscal health, by focusing on French and Canadian cases (mainly Québec and Ontario). The first chapter provides a descriptive analysis of the studied territories, and reveals that the local debt is significantly...

  • Do changes in accounting standards affect the level of indebtedness of firms?

    Is the debt of firms, financed by convertible and exchangeable bonds (CEB), impacted by changes in accounting standards in IFRS or US GAAP)? Based on two samples of 104 European firms and 105 American firms, and based on a seven-year panel model, the study shows that: (i) despite the convergence of...

  • Holding companies shall: the holding company shall: an effective transition tool to move from professional to private assets

    Le mode de détention des biens professionnels est une problématique actuelle pour les chefs d’entreprises français. La holding apparaît comme un outil intéressant sur le plan fiscal, juridique, comptable et patrimonial. Le thème des holdings étant très vaste, ce mémoire n’a pas vocation à aborder to...

  • Tightly anchored fiscal policy: Outlook 2004-2005 — Special Studies

    En 2004, l’orientation de politique économique s’est lentement inversée des deux cotés de l’Atlantique. Aux États-Unis, les apports de la politique budgétaire et monétaire à la croissance se sont amenuisés. Dans la zone euro, la neutralité budgétaire et des conditions monétaires moins restrictives o...

  • Public branding between new practices and public values

    `titrebThe public brand between new practices and public values`/titrebThe public brand is a relative newcomer to the public sphere. It is an expression of public marketing and an outcome of New Public Management (NPM). It is a lever that allows public organizations to get across their identity, ass...

  • Do we need a fiscal policy?

    De par son poids dans l’économie nationale, le budget de l’État constitue un levier essentiel d’action sur la conjoncture. Déconsidérée en raison de son incapacité à enrayer la montée du chômage et de l’impuissance des pouvoirs publics à juguler les déficits, la politique budgétaire présente néanmoi...

  • Financial advances and profit. From the law of outlets to speculation

    `titrebFinancial advances and entrepreneurial profit. From the Say’s Law to speculation`/titrebWhen entrepreneurs, whether Northern or Southern ones, close the accounts of the fiscal year, they inevitably find that actual profits differ from expected profits. Simultaneously, they know that during th...

  • Housing in the main economic aggregates

    Le logement est le premier poste de depenses des menages et sa part a progresse de maniere quasiment continue depuis 20 ans, en lien avec l’amelioration du confort. De son cote, l’investissement en logement represente 28,9 % de l’investissement national. La construction neuve focalise l’attention et...

  • Fiscal policy is firmly rooted in

    En 2004, l’orientation de politique economique s’est lentement inversee des deux cotes de l’Atlantique. Aux Etats-Unis, les apports de la politique budgetaire et monetaire a la croissance se sont amenuises. Dans la zone euro, la neutralite budgetaire et des conditions monetaires moins restrictives o...

  • Public actors and investment capital: A critical analysis

    `titreb Public stakeholders and the private equity industry. A critical appraisal `/titreb The role played by government and regional public agencies hasn’t been much discussed in existing academic literature. Our analysis brings to the fore that indirect public supports have a positive impact on pr...

  • And if the policies for the attractiveness of the creative industries were counterproductive?

    URL : https://www.cairn.info/revue-nectart-2018-1-page-62.htm International audience

  • Financial crisis and resources of local and regional authorities

    La crise financiere a eu de lourdes consequences pour les collectivites locales qui assurent 70% a l’investissement public. Elle a tout d’abord un impact sur leurs ressources, qui au mieux stagnent, voire regressent comme pour la cotisation sur la valeur ajoutee des entreprises ou certaines dotation...

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