Search results for "Revenu"

Commodity Tax Competition and Industry Location Under the Destination- and the Origin-Principle

2007

We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the short and the long run. The origin principle, when compared to the destination principle, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial distribution of economic activity. This suggests that federations which care about spatial inequality, like the European Union, face a non-trivial choice for their tax principle that goes beyond the standard consi…

Discretionary fiscal policy over the cycle: new evidence based on the ESCB Disaggregated Approach

2009

This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…

Distribución y formación de rentas en Andalucía

1987

Effets structurels dans la distribution des revenus en France

1975

International audience; Dans ce texte, à partir des données publiées de l'enquête Formation- qualification professionnelle, nous avons retrouvé les estimations quelque peu classiques du modèle de capital humain mettant en rapport le niveau de revenus avec le diplôme de l'individu ainsi que son âge. Toutefois, ces variables ont un pouvoir "explicatif" relativement faible ( 40 %) et il ne nous a pas été possible d'aller au-delà dans la décomposition de la variance. Toutefois, la deuxième partie du texte qui se concentre sur l'inégalité de la distribution des revenus montre que la distribution tient d'une part à celle du capital humain mais aussi d'autre part (pour une fraction non négligeable…

Taxation in Romania – Some Positive Aspects

2013

Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.

Should all the world be taxed?

1997

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?

Levels and determinants of income and agricultural production in Mali

1984

Fiscal Policy Responsiveness, Persistence and Discretion

2008

This paper analyzes the different characteristics of fiscal policy using a two-step estimation procedure. First, we decompose both government spending and government revenue into three components: responsiveness, persistence and discretion. Second, we assess the determinants of these characteristics. Using data from 132 countries, our results show that fiscal policy is more persistent than responsive to economic conditions, which implies that the authorities may have less leeway in the short-run notably to curb spending behavior. In addition, countries characterized by greater fiscal persistence have less discretion and responsiveness. Finally, macroeconomic, institutional and geographic va…

Interrogation sur la nature et la formation des grandeurs économiques : la question de la valeur et de la mesure en économie

2016

To investigate on the question of the formation of the economic magnitudes, and on the question of value seems to be pointless, since those notions appear to be understood and to fall under the scope of our daily experiment. We show in the present work that several fundamental concepts and central notions do not receive a proper definition within our discipline. As a consequence, it is all the economic discourse that is weakened, at such a point that it talks about things that, actually, do not exist, but in the economist’s mind, and do not consider its true matter. In our wage economy, value is sometimes created sometimes destructed respectively in the formation and the destruction of inco…

Perception of Key Management Contribution Factos to the Future Development of the Hotel Industry: A Comparative Analysis of British/Irish & Spani…

2015

For Spain the importance of tourism both national and international, does not hold any doubts for those versed in the subject. A few general figures suffice to illustrate this. In 1991 a total of 53.5 million people visited Spain, a slightly higher number than the 52 million which did in 1990, and slightly less than the 52 million of the previous year, this meant a revenue of 19,004 million dollars in 1991, 18,593 million dollars in 1990 and 16,174 million dollars in 1989. Tourism achieved a participation in the Gross Domestic Product of 8.74% in 1989. In the last few years 85% of tourists have been from Portugal, followed by West Germany with 13% and the U.K. with 12%, as the major contrib…