References of "Mondes en Développement"
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See detailContribution fiscale des entreprises au Mali : étude sur données individuelles
Bertinelli, Luisito UL; Bourgain, Arnaud UL; Diamouténé, Abdoul Karim

in Mondes en Développement (2021), 195(3), 75-94

This paper analyzes the tax burden borne by a large number of Malian companies (3,474) representing the totality of the formal sector of this country. By exploiting individual firm data collected from ... [more ▼]

This paper analyzes the tax burden borne by a large number of Malian companies (3,474) representing the totality of the formal sector of this country. By exploiting individual firm data collected from financial statements and balance sheets, we highlight the determinants of effective tax rates, such as firms’ size, industry, location, and other corporate attributes. We show that larger firms do benefit from lower effective tax rates, and this result is robust to various proxies of size and is even reinforced for profit-making firms. [less ▲]

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See detailIntégration financière, attractivité et prise de risque dans les banques de pays émergents
Bourgain, Arnaud UL; Pieretti, Patrice UL; Zanaj, Skerdilajda UL

in Mondes en Développement (2010), 149

The aim of this paper is to analyze the risk taking behaviour of banks in emerging economies in a context of international bank competition for deposits. In this framework, we find no monotone link ... [more ▼]

The aim of this paper is to analyze the risk taking behaviour of banks in emerging economies in a context of international bank competition for deposits. In this framework, we find no monotone link between the information disclosure of risk management and excessive risk taking, since this relationship depends on the intensity of international competition. Furthermore, the presence of deposit insurance increases the likelihood of excessive risk taking only if information about risk management is sufficiently disclosed, in a context of high mobility of capital. [less ▲]

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See detailLa convertibilité des monnaies en Afrique Subsaharienne hors zone franc
Bourgain, Arnaud UL

in Mondes en Développement (1996), 24(94), 71-84

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See detailContributions de l’Union européenne à l’intégration régionale en Afrique subsaharienne : quelles spécificités ?
Bourgain, Arnaud UL

in Mondes en Développement (1995), 23(92), 43-56

The aim of this article is to observe the different bearings of the European Union contributions to the economic regional integration in subsaharan Africa. As the European Union is itself a regional ... [more ▼]

The aim of this article is to observe the different bearings of the European Union contributions to the economic regional integration in subsaharan Africa. As the European Union is itself a regional integration, it can be of some help in a debate dominated by the World Bank. The European Union gives more importance to the financement of projects with regional charachteristic than any others partners and doing so gives a full dimension to the support of the European developpement for regional inegration. The support perspectives to regional inegration seem to go towards an important commitment for regional programs, such as the project of budgetary convergence in West Africa. [less ▲]

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