References of "Bourgain, Arnaud 50001017"
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See detailCorruption and tax compliance: evidence from small retailers in Bamako, Mali
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Leon, Florian UL

in Applied Economics Letters (in press)

We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal ... [more ▼]

We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. The main contribution of this paper is to focus on micro-enterprises (including semi-formal and informal ones), while existing works concentrate on large and formal firms. Our results show that (i) even very small firms pay taxes (two-thirds of firms pay taxes in our sample); and, (ii) paying bribes reduces significantly tax compliance. This latter finding is robust (i) to the addition of a set of control variables accounting for other determinants, (ii) to treatment for endogeneity, and (iii) the use of a different proxy for tax compliance. [less ▲]

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See detailFormation des salaires en Belgique : interactions sectorielles et performances macroéconomiques
Bourgain, Arnaud UL; Mehta, Kirti; Shadman, Fatemeh et al

in Regards Economiques (2018), (141), 1-15

L’article examine le rôle des interactions salariales entre secteur privé et secteur public. Les résultats empiriques sur la période 1995-2015 suggèrent clairement qu’il n’y a pas, dans la formation des ... [more ▼]

L’article examine le rôle des interactions salariales entre secteur privé et secteur public. Les résultats empiriques sur la période 1995-2015 suggèrent clairement qu’il n’y a pas, dans la formation des salaires belges, un secteur «leader» qui imposerait systématiquement ses hausses de salaire à l’autre secteur. Les interactions salariales sectorielles privé-public sont très fortes, mais au final chaque secteur conserve une large autonomie. Les salaires du secteur privé sont en particulier nettement plus sensibles aux modifications de l’environnement macro-économique (productivité, inflation, chômage), et caractérisés par une tendance négative qu’on peut attribuer à une plus forte modération salariale. [less ▲]

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See detailCorruption and tax compliance: Evidence from small retailers in Bamako, Mali
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Leon, Florian UL

E-print/Working paper (2018)

We investigate the impact of corruption on tax compliance using a sample of 700 small business in Bamako, Mali. Our results show that paying bribes reduced tax compliance by almost ten percentage points.

Detailed reference viewed: 56 (0 UL)
See detailAnalyse de l’impact des interactions sectorielles sur l’évolution des salaires
Bourgain, Arnaud UL; Sneessens, Henri UL; Shadman, Fatemeh et al

Conference given outside the academic context (2017)

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See detailAnalyse de l’impact des interactions sectorielles sur l’évolution des salaires. Comparaison de quatre pays
Bourgain, Arnaud UL; Sneessens, Henri UL; Shadman, Fatemeh et al

Report (2017)

The main objective is to examine the interactions between various sectors in the determination of wages. After a brief description of sectoral specificities in wage setting, the core of the project ... [more ▼]

The main objective is to examine the interactions between various sectors in the determination of wages. After a brief description of sectoral specificities in wage setting, the core of the project consists in estimating different wages functions taking into account wage spillovers across macro-sectors (manufacturing industry, finance, other services and public sector). To this end, we use quarterly sectoral data on four countries (Belgium, Luxembourg, France, Germany) over the period 1995-2014 and we estimate VAR-ECM and other econometric models addressing potential endogeneity problems. [less ▲]

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See detailTax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
Bertinelli, Luisito UL; Bourgain, Arnaud UL

in Economics Bulletin (2016), 36(3), 1805-1810

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results ... [more ▼]

This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms. [less ▲]

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See detailRéformes fiscales et du droit des affaires en Afrique subsaharienne. Quel impact sur la mobilisation des recettes fiscales ?
Bertinelli, Luisito UL; Bourgain, Arnaud UL

in Hiez, David; Menetrey, Séverine (Eds.) L'effectivité du droit économique dans l'espace OHADA (2016)

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See detailVers la fin du secret bancaire dans les centres financiers offshore : Une question d’éthique et de concurrence fiscale
Bourgain, Arnaud UL

in Revue d'Economie Financière (2015), (119), 287-302

This paper is a survey of the literature that studies the end of bank secrecy in offshore financial centers. Research in this area can be read under two perspectives. On the one hand, the existence of the ... [more ▼]

This paper is a survey of the literature that studies the end of bank secrecy in offshore financial centers. Research in this area can be read under two perspectives. On the one hand, the existence of the bank secrecy raises ethical issues like the respect of confidentiality, the equality of all before the taxation, tax evasion and the support for corrupted regimes. On the other hand, bank secrecy and its removal affect international tax competition among nation states and thus the incentives of exchange of information. A critical analysis of the existing contributions along these two strands enables us to understand better indirect and complex effects of the recent reforms on international competition for capital. [less ▲]

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See detailLa concurrence fiscale n'est pas morte
Bourgain, Arnaud UL

Article for general public (2014)

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See detailPas automatiquement une perte de compétitivité
Bourgain, Arnaud UL; Sneessens, Henri UL

Article for general public (2014)

Detailed reference viewed: 52 (6 UL)
See detailFormation des salaires et indexation automatique - Analyse comparative de quatre pays européens
Bourgain, Arnaud UL; Sneessens, Henri UL; Shadman, Fatemeh et al

Report (2014)

Automatic indexation mechanisms are often criticized for being a key source of inflexibility of actual real wages and thus responsible for a lack of adjustment to in the labour market and for a ... [more ▼]

Automatic indexation mechanisms are often criticized for being a key source of inflexibility of actual real wages and thus responsible for a lack of adjustment to in the labour market and for a deterioration of cost-competiveness. The aim of this study is to empirically assess whether this point of view is well founded. Statistical The Statistical and econometric research relates to four countries: two with institutionalized indexation of wages to consumer prices (Luxembourg and Belgium) and two without institutionalized indexation (Germany and France). this comparative econometric study, applied to four countries with or without indexation mechanisms, shows that the presence of institutionalized indexation does not significantly alter the process through which hourly wages are set, by observingas revealed by the long-term relationships or dynamic reactions to an exogenous shock. In other words, whilst differences in wage flexibility exist, their causes may be found elsewhere and not necessarily in automatic indexation mechanisms. Beyond the perimeter of this study, factors for the adjustment or inflexibility of wages might rather be sought in other directions, such as wages upon recruitment, inter-sector flexibility, the variable portion of remuneration, or changes in the composition of the labour force by sector, for example. [less ▲]

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See detail L’intégration de l’Afrique dans l’économie mondiale
Bourgain, Arnaud UL; Brot, Jean; Gérardin, Hubert

Book published by Karthala (2014)

L’intégration de l’Afrique dans une économie-monde multipolaire est ambivalente. S’inscrivant dans des mouvements centrifuges et centripètes, dans le temps et dans l’espace, l’insertion de ce continent ... [more ▼]

L’intégration de l’Afrique dans une économie-monde multipolaire est ambivalente. S’inscrivant dans des mouvements centrifuges et centripètes, dans le temps et dans l’espace, l’insertion de ce continent dans les relations économiques et financières internationales se caractérise par une diversité de situations nationales. Dans le cadre d’une mondialisation multidimensionnelle, l’Afrique a longtemps été considérée comme marginalisée et devant s’y adapter ; elle apparaît, désormais, comme un de ses acteurs. L’ouvrage interroge sur le sens et la portée de l’intégration internationale de l’Afrique. Quelles formes prend-t-elle ? Dans quelles dynamiques s’inscrit-elle ? La place de chaque pays et leur évolution y demeurent-elles contrastées, tant au plan quantitatif que qualitatif ? Dans ce contexte, l’ouvrage présente quatre thématiques se rapportant à des mutations contribuant à renforcer, sous diverses formes, certaines composantes de l’intégration des pays africains dans l’économie mondiale : les liaisons Afrique-Asie, les modalités de l’exploitation des matières premières, les partenariats renouvelés avec l’Union européenne et les mouvements migratoires. [less ▲]

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See detail Quelles politiques face à la fuite de personnel médical d’Afrique subsaharienne ?
Bourgain, Arnaud UL

in Bourgain, Arnaud; Brot, Jean; Gérardin, Hubert (Eds.)  L’intégration de l’Afrique dans l’économie mondiale (2014)

Cette contribution passe en revue les principales stratégies expérimentées ou envisagées pour limiter la fuite et la pénurie de personnel médical. Premièrement, les politiques d’aide financières ... [more ▼]

Cette contribution passe en revue les principales stratégies expérimentées ou envisagées pour limiter la fuite et la pénurie de personnel médical. Premièrement, les politiques d’aide financières pourraient être prioritairement orientées vers le secteur médical. Cette aide concerne l’ensemble du secteur ou vise les conditions de travail du personnel médical. Deuxièmement, des politiques se caractérisent davantage par leur caractère structurel ou règlementaire. Certains pays hôtes se sont engagés envers des codes de « bonne conduite ». Ces accords bilatéraux ou multilatéraux ne sont pas juridiquement contraignants et ne remettent pas en cause les principes de l’OMC, mais établissent des principes déontologiques limitant les politiques de recrutement ciblées de personnel médical en provenance de pays touchés par une telle fuite. Troisièmement, la stratégie consiste à substituer à des personnels qualifiés des personnels de qualification initiale plus faible. Cette stratégie peut rendre les travailleurs hautement ou faiblement qualifiés plus polyvalents et ainsi contribuer à réduire l'écart de compétence entre les différentes catégories de personnel. [less ▲]

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See detailVers la fin du secret bancaire dans les centres financiers offshore : Une question d’éthique et de concurrence fiscale
Bourgain, Arnaud UL

Scientific Conference (2014, May)

Cette contribution présente différentes analyses du secret bancaire et de sa fin probable dans les centres financiers offshore selon deux points de vue complémentaires. D’une part, l’existence du secret ... [more ▼]

Cette contribution présente différentes analyses du secret bancaire et de sa fin probable dans les centres financiers offshore selon deux points de vue complémentaires. D’une part, l’existence du secret bancaire est une question éthique qui soulève le problème du respect de la confidentialité, de l’égalité devant l’impôt et de l’évasion fiscale mais aussi du soutien à des systèmes économiques fondés sur l’opacité et la captation de rentes. Parallèlement, la transmission d’informations à des fins fiscales est analysée par quelques modèles économiques récents qui permettent d’envisager des effets indirects et relativement complexes d’un changement des conditions de la concurrence internationale pour l’attrait de capitaux. Ces deux approches complémentaires peuvent s’enrichir l’une de l’autre. [less ▲]

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See detailFrom tax evasion to tax planning
Bourgain, Arnaud UL; Pieretti, Patrice UL; Zanaj, Skerdilajda UL

E-print/Working paper (2013)

This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated but legal, tax ... [more ▼]

This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated but legal, tax planning. Two alternative regimes are considered. A first, in which there is strict bank secrecy and a second, where there is international information exchange for tax purposes. In particular, we show that sharing tax information with onshore countries can be a dominant strategy for an OFC if there is enough scope for providing tax planning. Moreover, a partial reduction of tax liabilities can already prompt OFCs to voluntarily exchange relevant tax information. We also discuss the conditions under which the possible removal of bank secrecy may reduce or increase the onshore country's tax revenue. [less ▲]

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See detailFrom tax evasion to tax planning
Bourgain, Arnaud UL; Pieretti, Patrice UL; Zanaj, Skerdilajda UL

Scientific Conference (2013)

This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated tax planning. Two ... [more ▼]

This paper analyzes within a simple model how a removal of bank secrecy can impact tax revenues and banks'profitability, assuming that offshore centers are able to offer sophisticated tax planning. Two alternative regimes are considered. A first, in which there is strict bank secrecy and a second, where there is international information exchange for tax purposes. In particular, we show that sharing tax information with onshore countries can be a dominant strategy for an OFC if there is enough scope for providing tax planning. Moreover, a partial reduction of tax liabilities can already prompt OFCs to voluntarily exchange relevant tax information. We also discuss the conditions under which the possible removal of bank secrecy may reduce or increase the onshore country's tax revenue. [less ▲]

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See detailFinancial openness, disclosure and bank risk-taking in MENA countries
Bourgain, Arnaud UL; Pieretti, Patrice UL; Zanaj, Skerdilajda UL

in Emerging Markets Review (2012), 13(3), 283-300

In this paper, we analyze the risk-taking behavior of banks in emerging economies in a context of international capital mobility. Our paper highlights a new channel through which depositors can exercise ... [more ▼]

In this paper, we analyze the risk-taking behavior of banks in emerging economies in a context of international capital mobility. Our paper highlights a new channel through which depositors can exercise pressure to control risk-taking. Depositors can reallocate their savings away from their home country to the more protective system of a developed economy. We recover a classical result according to which increased competition resulting from more international financial openness induces banks to take excessive risks. We find however that sufficiently high financial openness is necessary for a positive link between financial transparency and safe risk management. Finally, we test the relationship between disclosure, financial openness and bank risk-taking for a panel of 258 banks from the MENA region and Turkey. [less ▲]

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