000 02085naa a2200253uu 4500
001 1012615553737
003 OSt
005 20190218141936.0
008 110126s1980 xx ||||gr |0|| 0 fre d
245 1 0 _aFiscalité, croisance et modèles de développement
260 _aParis :
_bIIAP,
_cjanv./mars 1980
520 3 _a>Overview of economic growth trends in African States-1960-77
520 3 _a>Taxation and growth in the Franc-zone States by Daniel Duverger
520 3 _a>Items of discussion
520 3 _a>Taxation and growth models by Gaston Olive and Annick Letourmy
520 3 _a>The difficult tax reform: the Peruvian example, by Jacques Garelick
520 3 _aThe first two papers, discussing growth factors in African economies, arrive at similar conclusions through divergent analyses: the great variety of economic growth patterns, on the one hand and the sizable share of foreign trade and respective terms of trade in the growth of public revenue, on the other.
520 3 _aG. Olive and A. Letourmy present a model which serves to illustrate the relations existing between taxation and the economy, and more particularly the possible interaction between growth rates in production and the tax burden. After outlining a simplified development model indicating the main links between taxation and the economy, but leaving aside indirect effects of tax policie and growth stimulants on model ratios, they offer a more complete model affording a more realistic approach than the first.
520 3 _aJ. Garelick outlines the difficulties of tax reform in Peru to point out that the main issue was one of compatibility of the financial imperatives of tax reform with the political goals of government, which he illustrates by listing the various hurdles the government had clear to be able to streamline the system
773 0 8 _tRevue Française D'Administration Publique
_g13, p. 11-65
_dParis : IIAP, janv./mars 1980
_xISSN 01527401
_w
942 _cS
998 _a20110126
_b1555^b
_cDaiane
998 _a20110131
_b1609^b
_cCarolina
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c38406
_d38406
041 _afre