32 research outputs found
Are Small countries leaders of the European tax competition ?
No full textThe aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we use panel data and tools from spatial econometrics to examine the role of small countries in tax competition within the enlarged European Union. We find that interactions are stronger among smaller EU countries than between larges ones and rates set in small countries influence those in big countries. Finally, small countries located in the centre of the EU have more influence on tax policies choices of big countries than small countries located in the periphery of EU.Strategic interactions, tax behaviours, spatial econometrics, European Union, tax competition, small countries.
Réévaluation du sexe et de l'âge au décès du sujet azilien Le Peyrat 5, Saint-Rabier (Dordogne, France)
No full textInternational audienceCette note propose une réévaluation de la diagnose sexuelle et de la détermination de l'âge au décès de l'individu azilien Le Peyrat 5 (LP5) [Dordogne, France] daté directement à 11430 ± 150 BP (GifA-99117 ; 13566-13017 cal. BP) à partir de méthodes fiables appliquées à l'os coxal. Cette étude confirme que le squelette LP5 est celui d'un homme adulte vraisemblablement décédé entre 30 et 49 ans. La détermination fiable du sexe de vestiges du Paléolithique supérieur est notamment importante pour la construction d'un corpus de référence visant à mieux appréhender le dimorphisme sexuel extra-pelvien des individus de cette période. Mots clés Diagnose sexuelle • Os coxal • Épipaléolithique • Âge au décès • Méthod
Are Small countries leaders of the European tax competition ?
No full textURL des Documents de travail : http://ces.univ-paris1.fr/cesdp/CESFramDP2008.htmDocuments de travail du Centre d'Economie de la Sorbonne 2008.58 - ISSN : 1955-611XThe aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we use panel data and tools from spatial econometrics to examine the role of small countries in tax competition within the enlarged European Union. We find that interactions are stronger among smaller EU countries than between larges ones and rates set in small countries influence those in big countries. Finally, small countries located in the centre of the EU have more influence on tax policies choices of big countries than small countries located in the periphery of EU.Cet article contribue à la faible littérature empirique traitant des comportements stratégiques fiscaux des petits pays de l'UE à l'aide de l'estimation de fonctions de réaction fiscale des gouvernements nationaux se faisait concurrence. Dérivant un modèle simple de compétition fiscale dans un jeu de type Nash et Stackelberg, nous utilisons des données de panel et des outils issus de l'économétrie spatiale afin de tester le rôle joué par les petits pays dans la compétition fiscale au sein de l'Union Européenne élargie. Nous trouvons que les interactions sont plus fortes entre les petits pays de l'Union qu'entre les grands et que les taux fixés dans les petits pays influencent ceux des grands. Enfin, les petits pays proches du centre de l'UE ont plus d'influence que les petits pays de la périphérie sur les choix des politiques fiscales des grands pays
Are small countries leaders of the European tax competition ?.
No full textThe aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we use panel data and tools from spatial econometrics to examine the role of small countries in tax competition within the enlarged European Union. We find that interactions are stronger among smaller EU countries than between larges ones and rates set in small countries influence those in big countries. Finally, small countries located in the centre of the EU have more influence on tax policies choices of big countries than small countries located in the periphery of EU.Strategic interactions, tax behaviours, spatial econometrics, European Union, tax competition, small countries.
Are Small countries leaders of the European tax competition ?
No full textURL des Documents de travail : http://ces.univ-paris1.fr/cesdp/CESFramDP2008.htmDocuments de travail du Centre d'Economie de la Sorbonne 2008.58 - ISSN : 1955-611XThe aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we use panel data and tools from spatial econometrics to examine the role of small countries in tax competition within the enlarged European Union. We find that interactions are stronger among smaller EU countries than between larges ones and rates set in small countries influence those in big countries. Finally, small countries located in the centre of the EU have more influence on tax policies choices of big countries than small countries located in the periphery of EU.Cet article contribue à la faible littérature empirique traitant des comportements stratégiques fiscaux des petits pays de l'UE à l'aide de l'estimation de fonctions de réaction fiscale des gouvernements nationaux se faisait concurrence. Dérivant un modèle simple de compétition fiscale dans un jeu de type Nash et Stackelberg, nous utilisons des données de panel et des outils issus de l'économétrie spatiale afin de tester le rôle joué par les petits pays dans la compétition fiscale au sein de l'Union Européenne élargie. Nous trouvons que les interactions sont plus fortes entre les petits pays de l'Union qu'entre les grands et que les taux fixés dans les petits pays influencent ceux des grands. Enfin, les petits pays proches du centre de l'UE ont plus d'influence que les petits pays de la périphérie sur les choix des politiques fiscales des grands pays
Réévaluation du sexe et de l'âge au décès du sujet azilien Le Peyrat 5, Saint-Rabier (Dordogne, France)
No full textInternational audienc
Réévaluation du sexe et de l'âge au décès du sujet azilien Le Peyrat 5, Saint-Rabier (Dordogne, France)
No full textInternational audienc
ASO Author Reflections: Minimally Invasive Surgery, Three-Dimensional (3D) Reconstruction and Indocyanine Green Fluorescence: The Perfect Combo to Enter the Era of Intraoperative Liver Navigation
No full textInternational audienc
VEGFA gene locus (6p12) amplification and colorectal cancer : implications for patients' response to therapy
No full textThe aims of this study was to assess the presence of VEGFA genomic alterations in colorectal cancer (CRC) and clarify how these genomic alterations can modulate CRC patients’ response to BV treatment in addition to first line therapy (5fluorouracil, leucovorin, capecitabine, oxaliplatin, mephedrone). Among our goals we aim to find out predictive biomarkers to improve anti-angiogenic therapy efficacy and possibly to develop new therapeutic approaches by setting out new rational drug combinations. Of importance, this study allowed us to contribute to the improving patient’s treatment efficiency as well as reducing the economic cost of ineffective therapy. To conclude, we believe that CRC patients will greatly benefit from our research activities. Altogether, our study helped the setting of personalized therapeutic strategies by: i) identifying those patients who really will profit of BV treatment, ii) sparing unnecessary side effects and costs for the non-responder CRC patients especially and iii) planning future alternative and/or combination treatments for CRC patients based on the functional results
Archéologie expérimentale des matériaux associés aux productions métalliques : (Re)mettre la science en Culture: Projet Collectif de Recherche , Document final de synthèse
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