Query : impôts
- Martin-Serf, Arlette6
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- Bourgeois, Marc3
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- chadefaux, Martial2
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- Garroy, Sabine2
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- Lefebvre, Pierre2
- Paty, Sonia2
- Romer, Adeline2
- Stunault, Clémentine2
- Achouri, Amira1
- Albertini, Dominique1
- Allegre, Guillaume1
- Amorim, Inês1
- André Masson1
- Arminda Eugenia Marques Campos1
- Arnabal Rocca, Luis Rodrigo1
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“Growth XL” and employment
“The crisis... which crisis?” asks an editorialist of Frankfurter Allgemeine Zeitung (12-09-2010), detailing the forces of the German economy in the way of self-derision, so many superlatives accumulate: “German Model” (J.-C. Trichet), “Industry among the most competitive in the world” (B. Rürup), G...
Le traitement fiscal des prestations de source belge accordées aux victimes d'une incapacité permanente
Teacher’s Salary Differentials and the Quality of Educational Services : Recent Developments in Saskatchewan
This paper examines the relationship between teacher wage determination and the distribution of teacher skill-mix, based on recent Saskatchewan data. The authors argue that while centralized bargaining produces more uniform wage scale throughout the Province, it does not necessarily lead to the unif...
Mergers of companies: legal and tax regimes
Should fiscal policy be forgotten? A critical analysis of the new anti-Keynesian theory of public finances
‘titrebSummary’/titrebAccording to the New Anti-Keynesian Public Finance Theory (NAK), stabilisation fiscal policy has no positive effect on activity. On the one hand, governments are misusing fiscal policy, for electionalist purposes and not for regulatory purposes; general government deficits woul...
A reform of the financing of social security
The reform of the financing of social security is necessary in France. It should promote employment by reducing the burden of labour levies. It would make our tax structure more logical by having all universal or solidarity benefits financed by taxes levied on all household or corporate income, and...
“Almost a man’s voice”. What does Rilke mean to write poems in French at the end of his life?
must every poet not invent their language, including their native language? Does every poet feel so foreign in their own language that they need to invent their own language? What does it mean to write poems in a language other than your mother tongue? It is from Rilke that we will ask this question...
Leaflets supported by ministries: entertainment television for a construction policy
In February — March 1968, French television broadcasts, between 19: 45 and 20:a Roman leaf called ‘The Americists’. It presents adventures by scientists about an activity using radioactivity for civil purposes for the development of a material with new properties. Co-produced by the ORTF and Paris-C...
The indifference in family tax law with respect to personal income tax in China
Tax law remains, in general, irrelevant to the family. Personal income tax is, among the existing taxes, the tax that directly affects households in the absence of wealth tax and inheritance and gift taxes. Due to its cedular and analytical nature, the current IRPP does not take into account the fam...
Financial development, institutional quality and growth: a simple model with threshold effect
In empirical analyses, “institutional quality” seems to be a determining factor in establishing the meaning of the relationship between finance and growth. For example, Demetriades Decree-Law Law (2004) shows that financial development has a positive effect on growth when institutions are sound, whi...
A gentle fiscal revolt in Colorado Springs?
in the conservative city of Colorado Springs, in the State of Colorado, residents refused to increase local taxes and to pay for public services themselves (household refuse, maintenance of parks). The philosophy of ‘Do it Yourself’ is an original form of tax challenge. It remains to be seen whether...
Capitals’ meals in support of the accounts of the Municipality of Toulouse (1444-1470)
The municipal archives of Toulouse have a series of documents supporting the accounts from 1403 to 1790. These proofs of payment produced by the capitals’ treasurer tell us about purchases made during several meals: not only the city’s annual banquets, bringing together consuls, municipal staff and...
Trusts: final version of the Circular of the Swiss Tax Conference
Is redistribution still an objective of fiscal and social policies?
the redistributive concerns characteristic of the French social model have been called into question in recent times both by the rise in liberal ideology and by globalisation, which limits the ability of Member States to draw on the richest. The article presents and discusses the main tax and social...
Federalism and powers of taxation, a geography of taxes
The process of evolution of Brazilian federalism (resulting, among other things, from the various constitutional texts drawn up and policies for collecting taxes) points to one way of understanding the complexity of the national territory. In the country, the tax architecture of federalism takes pla...
The tax system in Morocco during the period of protection: in the case of direct taxes
on the eve of Protectorat, Morocco had a heterogeneous and rather underperforming tax system. It consisted of several categories: former coranic taxes, door duties, market duties, seating and sales duties, customs duties, property tax, trade tax, registration and stamp duties; each of these categori...
SME Business Environment and Competitiveness in Cameroon
The purpose of this article is to analyse the influence of the business environment on the competitiveness of SMEs in Cameroon. The model of probit ordered shall be used. The results of the work show that many variables in the business environment have a positive and significant influence on the com...
How to finance development after the economic and financial crisis
The crisis has had more devastating effects on growth rates in developing or emerging countries than on industrialised nations. While some did not have the necessary resources to finance relatively strong stimulus measures, the big emerging countries quickly returned to the recovery path and are cur...
Illicit Financial Flows (IFF): concepts and definition
In this article we look at some of the major doctrines that dominate the debates on illicit financial flows (IFF), and pursue the broad lines of legal reasoning to define the framework for what constitutes (or not) an illegal flow. Our analysis calls into question a definition “in the strict sense”...
Analyse collective du travail des inspecteurs des impôts au Brésil dans l’État de Rio de Janeiro
The article presents the results of a study of tax inspectors from Brazil’s Receita Federal (tax administration). It draws on contributions made by Dejours (1980) and Gaulejac (2005b) on the alignment of public administration and management. It highlights the inspectors’ dissatisfaction and sufferin...
Martha Pylia, Functions and autonomy of the municipalities during the second Ottoman occupation (1715-1821), as in the other parts of the Ottoman Empire, local leaders, Muslims and Christians, were operating within the limits of the Ottoman system. They were then responsible for the collection of ta...
The increase in local taxes: who is actually responsible?
A Season of Unusual Depression : The Panic of 1857 and the Crisis of City Government in Toronto
The Panic of 1857 had a significant impact on Toronto, since the economic depression that followed affected the city’s government, fiscal health, and public services. Thus, it can be used as a case study of how a 19th century Panic and depression could change a city’s society, even to the point of “...
The Ambiguous Consensus on Fiscal Rules:How Ideational Ambiguity Has Facilitated Social Democratic Parties’ Support of Structural Deficit Rules in the Eurozone
In recent years, all eurozone member states have introduced national fiscal rules, which put limits on public deficits and debt. Fiscal rules reduce the fiscal policy discretion of politicians and affect their capacity to use public budgets for macroeconomic steering and redistribution. While such i...
Is a revolution possible in Lebanon?
since 17 October 2019, the gravy anger in Lebanon. Amazed by taxes, inflation, incompetence of governors, social injustice and corruption, protesters fear their revolt. However, their determination is met with a political class determined to retain power. Is there a political upheaval in Lebanon, gi...