Query : taxation
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Sub-national governments in Canada: some financial and fiscal aspects
This text, which presents some financial and fiscal aspects of the three main types of sub-national governments in Canada (provinces/territories, regional/urban/municipal and school), concludes that there is no significant tax competition but that there is fiscal diversity. There is a trend towards...
Kinetic models for optimal control of wealth inequalities
We introduce and discuss optimal control strategies for kinetic models for wealth distribution in a simple market economy, acting to minimize the variance of the wealth density among the population. Our analysis is based on a finite time horizon approximation, or model predictive control, of the cor...
The Power to Tax in Sub-Saharan Africa: LTUs, VATs, and SARAs.
In the context of achieving the new Sustainable Development Goals, revenue mobilization is a high priority in developing countries and in Sub-Saharan Africa, where governments’ ability to tax remains limited. Using a unique revenue dataset spanning the period 1980-2010, we analyze three important ta...
How labor market rigidities shape business taxation in a global economy?
The Pattern of Taxation in Canada, by A.M. MASLOVE. A Vol., 6½ po x 9¾, brown, 189 p. Study published under the auspices of the Economic Council of Canada. — Information CANADA, Ottawa, 1973
Afrobarometer Round 5: The Quality of Democracy and Governance in Benin, 2011
The Afrobarometer project was designed to collect and disseminate information regarding Africans' views on democracy, governance, economic reform, civil society, and quality of life. This particular survey was concerned with the attitudes and opinions of the citizens of Benin. Respondents in a face-...
Study of the financial risks, particularly fiscal risks, linked to divorce for a self-employed person
It is well known that a divorce is expensive! Moreover, the situation of a self-employed person is not equal to the situation of a person pursuing a dependent activity. However, some people may get better off than others, at a lower cost, provided they have prepared in advance. How can we prepare fo...
Christopher Fletcher, “Meminities and the difficult emergence of a “public” political culture in the eighteenth century” (26/09)
Christopher Fletcher will present her Communication “Minities and the difficult emergence of a “public” political culture in the eighteenth century” on Thursday 26 September 2019 from 17 to 18: 30. House of Research, 28 rue Serpente, Paris 6th, room D421 "Between the beginning of the eighteenth cent...
Company plan of an IT consulting firm specialized on blockchain
[EN] A consulting firm is a business with, at least, one expert or consultant that provides professional advice to an individual or an organization for a fee. These organisations can specialize in many fields of study, like finance, management, technology, or health care. When a consulting bases its...
Essays on Taxation and Macroeconomic Stabilization
The general topic of this work is the stabilizing influence of appropriate fiscal policies on the economy's dynamics. In this thesis, stabilization policies are understood as a means to lower or rule out the likelihood of endogenous fluctuations in the economy. The first chapter examines, in a real...
Taxation of wealth: chronic 2013
Study 195 (in collaboration with Messrs Desbuquois and GuilMonth) National audience
Debt and taxation according to Barro
France in the Middle
France has been an “in between” case, neither prosperous nor declining, with a generous welfare state, strong employment protection, and modest income inequality. Elite values, the high political risks of large changes, and a political system that makes governments vulnerable to small shifts in opin...
In a context of fiscal instability and misunderstanding: what is the expected contribution of an asset manager in the event of a business transfer? In the event of a transfer of a business
The transfer of an undertaking is a complex act which requires anticipation of certain aspects. The treatment of the capital gain on securities resulting from that capital gain is one. Each transfer of a business is likely to generate a taxable gain for the transferor. This is the result of the diff...
The TERRITORIAL recompositions OF PART AND OTHER THE Pyrenees
The topic at issue today is a particularly topical topic on both sides of the Pyrenees: in France, the contested law of 16 December 2010, known as the territorial reform law, introduced the cessation of national policy, systematised and simplified inter-municipal grouping, required the extension of...
Income taxation, labour supply and housework: a discrete choice model for French couples
International audience Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of married couples jointly. We estimate a...
Taxation, justice and political conflict in Russia, first third of the 18th century
The impact of the psychological contract contents on decisions during the late career
Like other Western European countries, the Netherlands has witnessed an increase in the average age of its working population. Since a few years these changes have incited the Dutch government to review the taxation of private early retirement schemes and to push back the legal retirement age. At th...
Political roles under tension?
to scrutinise the decision-making places of local public action, the mandates (presidents, vice-presidents) of public inter-municipal cooperation institutions with their own taxation are increasingly worthy of interest for the mayors of small municipalities. While they withdraw remuneration for thei...
The event giving rise to a capital gain and the chargeable event for its taxation.
Social building of respect at school: A socio-educational study from the perspective of the young students
This research has as its central purpose the understanding of young students’ perspective on the links of respect that are deployed in peripheral urban secondary schools in the cities of La Plata and Posadas, Argentina. This is done by looking at their perceptions of respect in the peer-to-peer and...
Between diplomacy and taxation: payment of the Sardinia census to the papa during the 16th century
[ES] The purpose of this article is to analyse the diplomatic relations established when deciding on the satisfaction of the census and, above all, how it was actually paid. In order to combine both purposes, use documentation from the Archive of the Crown of Aragon and, above all, from the Vatican...
Council of State — Chronique de jurisprudence 1994 (Second part) [The first part of the article is published in the Belgian Constitutional Law Review, 1995/1, pp. 71-107]
summary: III. Distribution of competences/A. The preventive role of the legislative section of the Council of State/B. The powers of the communities/l. enseignement/2. Material culturelles/3. Customisable subjects/C. The competences of the regions/D. The competences of federated entities in criminal...
Growth and public capital in a debt economy
National audience The consequences of possible financial rationing in the form of a maximum debt ratio are studied as part of an endogenous growth model. When the financial constraint is active, the growth rate is determined by the growth rate of equity, by the self-financing of firms and limited by...
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