To assemble to resemble? A study of tax disparities among French municipalities

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). In addition, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities.Inter-municipal cooperation, tax competition, ?scal disparities.

To assemble to resemble? A study of tax disparities among French municipalities

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). Moreover, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities.Inter-municipal cooperation, tax competition, fiscal disparities

Holes and cracks in rigid foam films

The classical problem of foam film rupture dynamics has been investigated when surfaces exhibit very high rigidity due to the presence of specific surfactants. Two new features are reported. First a strong deviation to the well-known Taylor-Culick law is observed. Then, crack-like patterns can be visualized in the film; these patterns are shown to appear at a well defined deformation. The key role of surface active material on these features is quantitatively investigated, pointing the importance of surface elasticity to describe these fast dynamical processes, and thus providing an alternative tool to characterize surface elasticity in conditions extremely far from equilibrium. The origin of the cracks and their consequences on film rupturing dynamics are also discussed

To assemble to resemble? A study of tax disparities among French municipalities

The purpose of this paper is to analyze the effect of inter-municipal cooperation on local taxation. Municipalities that join/create an inter-municipal jurisdiction choose between three tax regimes, which may induce both horizontal and vertical tax externalities. Using the differences in differences method with a quasi-exhaustive panel for French municipalities over the 1994-2010 period, we show a positive causal effect of cooperation on the level of cumulative tax rates (i.e. the sum of municipal and inter-municipal tax rates). Moreover, we show that cooperation leads to a convergence of tax rates within an inter-municipal structure, which thus reduces tax disparities among municipalities

The mediation of autocratic regimes: how local officials shaped authoritarian systems in Rwanda and Sudan

Local state officials impact authoritarian systems through the mediation they perform. Desrosiers and Mahé argue that these local functionaries fulfill a number of mediating functions, including translating and representing authoritarian systems at the local level. By enacting these two roles, however, local officials do not straightforwardly reproduce the system. Instead, their interpretations and choices fundamentally influence the imprint authoritarianism has on society, from how the regime is experienced at the local level to its groundings and resilience. They demonstrate this argument by looking at pre-genocide Rwanda and Sudan under President Omar al-Bashir

Des innovations institutionnelles pour diminuer l'utilisation de pesticides en bananeraie et protéger la ressource eau

Depuis plusieurs décennies, la canne et la banane, monocultures fortement dépendantes des intrants, façonnent le paysage guadeloupéen de manière binaire : canne au Nord et banane au Sud1. Introduite en Guadeloupe au XVIIe siècle, la banane n’a commencé à être exportée qu’au début du XXe siècle, avec le développement des traitements phytosanitaires et l’apport d’engrais : la production connaît alors un essor important, au détriment des cultures vivrières et de la canne à sucre

Apc mutation induces resistance of colonic cells to lipoperoxide-triggered apoptosis induced by faecal water from haem-fed rats

Recent epidemiological studies suggest that high meat intake is associated with promotion of colon cancer linked to haem-iron intake. We previously reported that dietary haem, in the form of either haemoglobin or meat, promotes precancerous lesions in the colon of rats given a low-calcium diet. The mechanism of promotion by haem is not known, but is associated with increased lipid peroxidation in faecal water and strong cytotoxic activity of faecal water on a cancerous mouse colonic epithelial cell line. To better understand the involvement of faecal water components of haem-fed rats in colon cancer promotion, we explored the effect of faecal water on normal (Apc +/+) or premalignant cells (Apc Min/+). Further, we tested if this effect was correlated to lipoperoxidation and 4-hydroxynonenal (HNE). We show here for the first time that heterozygote Apc mutation represents a strong selective advantage, via resistance to apoptosis induction (caspase 3 pathway), for colonic cells exposed to a haem-iron induced lipoperoxidation. The fact that HNE treatment of the cells provoked the same effects as the faecal water of rats fed the haem-rich diet suggests that this compound triggers apoptosis in those cells. We propose that this mechanism could be involved in the promotion of colon carcinogenesis by haem in vivo

Éditorial – L’État et ses comptes : construire une histoire du contrôle à l’époque moderne

Les six textes que nous présentons dans ce dossier examinent autant de cas de mise en œuvre de procédures de contrôle des comptes, à des échelles variées (de la ville à la monarchie) et dans des contextes politiques très différents. Leur publication se situe dans le prolongement de recherches collectives sur les formes du contrôle financier des États, du bas Moyen Âge au XIXe siècle, initiées par une équipe pluridisciplinaire au milieu des années 2000 dans le cadre d’un programme « Jeunes che..

Éditorial – L’État et ses comptes : construire une histoire du contrôle à l’époque moderne

Les six textes que nous présentons dans ce dossier examinent autant de cas de mise en œuvre de procédures de contrôle des comptes, à des échelles variées (de la ville à la monarchie) et dans des contextes politiques très différents. Leur publication se situe dans le prolongement de recherches collectives sur les formes du contrôle financier des États, du bas Moyen Âge au XIXe siècle, initiées par une équipe pluridisciplinaire au milieu des années 2000 dans le cadre d’un programme « Jeunes che..