• Aucun résultat trouvé

Heterogeneity, climate change and stability of international fiscal harmonization

N/A
N/A
Protected

Academic year: 2021

Partager "Heterogeneity, climate change and stability of international fiscal harmonization"

Copied!
17
0
0

Texte intégral

(1)Heterogeneity, climate change and stability of international fiscal harmonization François Gusdorf, Abdelhakim Hammoudi. To cite this version: François Gusdorf, Abdelhakim Hammoudi. Heterogeneity, climate change and stability of international fiscal harmonization. 2006. �halshs-00123293�. HAL Id: halshs-00123293 https://halshs.archives-ouvertes.fr/halshs-00123293 Preprint submitted on 9 Jan 2007. HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers.. L’archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d’enseignement et de recherche français ou étrangers, des laboratoires publics ou privés..

(2) Heterogeneity, climate change, and stability of international fiscal harmonization   

(3)     "!#$% &!%(' &)+*,(' -/. 01324 !524 76#8,!9-,: ;123*, *,<)+=>/-?@BAC33-+*D(DE< G FH $0;I@KJ3L/'((.=;123*(-?  M ' &)+*,(' -?7. 6ONE*, P69>I4(' 8,6%65A336=FQ; M N=(J. halshs-00123293, version 1 - 9 Jan 2007. R S  U/VHW,X

(4) HY[Z\Y]Y^ _

(5) T $%(6`a)ba8  M ' a)?*,(' -/. 7-&'=01324 !524 c9d!5*, *,<)?e(8(FQ$ M 0 cGJf'((.=;O0 g\;Eh>i1jK )?C3!k6#)H&AN'(!#)&6O$$ nl mpoqosr7t1u v_wyx&z {}|#{}~% |#€>|"‚}zƒ~5z„w>|† p‡3€>x&ˆ#|%‰Hx"‡3€Š‡€‹+Œ(~#>‰H|#(~5z Žn~‰1~#~%€‘‰+7‡p’‡3|&x“‰Hx&‡3€}z#”•1|H p‡3€,x–ˆ#|%‰Hx&‡3€x&zO’‡y€—zƒx&˜>~%™~˜ |zš|\‰H‡3‡31‰†‡s px“‰HxP›y|%‰™~œ›y~#~%€>w,‡Œ(z~ž›>|zT~% px&zzxa‡3€}zŸ=|`€y˜ ™~#˜Œ}’~]~%€>¡>x–‡3€— p~%€`‰|p’‡>zH‰™z#”£¢E‡3 p~zH‰Hxa’¤‹+Œ(~# {}†‡˜Œ}’~kzE’#|`€¥zƒ~k&_|#Ž}†‡|˜>Ÿ|#€>˜p‰+w,~#x–I{}†‡3‹Hx ‰†zExQ€}‹HQŒ(~%€}’~¦€y|%‰Hx&‡3€>|›}‡3¡}~%H€— p~%€‰™z£x"€‰+w}~¦€}~%›}‡#‰†x–|%‰Hx"‡3€}z#”(§H‹I|" ’#‡Œ}€‰H†x&~#zB|™~¨x&˜—~%€`‰†x"’#|&Ÿ£w>| p‡3€}x"ˆ#|k‰Hxa‡3€sx&z©~%€>¡}x"†‡3€> p~%€>‰H|7‹H™x&~%€,˜P‚]{}™‡3¡>x&˜—~#˜s~%€>¡}x"†‡3€> p~%€‰H|¦ ‘|H›}xP€y| ˜3| ‘|`›}~5z7|™~¦w}x"›>w ”/§&‰xPz7|&z‡ª~%’‡y€}‡3 px&’#|&"‚B{}™‡3‹Hx“‰H|#Ž,&~5Ÿ«Ž>Œ‰I =|#‚BŽ(~=Œ>€}zH‰H|`Ž}&~fx&‹‡3€}~‡3‹ ‰bw}~p’‡|&x“‰™xa‡€}z¦xPz z† =|3–(~%€,‡Œ,›>w ”§+€9‰+w,xPz ’#|3z~#Ÿ3w}‡y1~%¡}~%¬Ÿ—‹Hx"€>|#€>’x"|3‰H†|#€}z‹™~%¬z«Ž}~‰H7~#~%€p’#‡|3"x“‰™xa‡3€}z ’#|#€pzH‰H|#Ž,x–"x"ˆ~Iw>|† =‡3€}x"ˆ#|k‰x&‡3€ ” ­=~%¡}~%?‰w}~#&~#zzŸ ’#‡Œ,€‰H™x&~#z=’#|`€©Žn~®w}~¬‰†~%™‡3›}~%€,~#‡3Œnz77x ‰w¯™~z¬{}~k’‰I‰™‡Š‰bw}~Š~ƒnx&zH‰†~%€>’~Š‡3‹E|B˜>‡3 p~zH‰x&’{}†‡˜Œ(’~%k” •1~‰™~%‡3›}~%€}~#x“‰‚¥xP€`‰™‡>˜Œ}’~5z7|€,~%°x"€}zH‰H|#Ž,x&"x ‰‚ ±/€>‡#‰E‡3€,"‚®‰bw}~zƒx"ˆ~#ŸŽ>Œ3‰|&z‡‰Hw}~f’‡3 ={(‡>zx“‰™x"‡3€¯‡3‹E’‡3|"x“‰™x&‡y€—z =|k‰&‰†~kz#”q²(Œ}&‰bw}~k p‡3¬~#Ÿ]‰+w,~³&~%¡}~#´‡‹µ~%€>¡,x–†‡3€> p~%€‰H|¶˜3|# =|›}~#z·|Pz¸‡¹x"€}‹HQŒ(~%€}’~#z°‰bw}~ºzH‰H|`Ž}x"&x“‰H‚»‡—‹ w>| p‡3€}x"ˆ#|k‰Hxa‡3€ ”§+€E‰+w}x&z ’#|z¸~5Ÿ—x"€‰H™|3¼/|#€>˜1xP€`‰†~%¬¼+’‡3|–x“‰†x&‡3€=‹Hx"€>|#€}’#x"|‰H†|#€}z‹†~kz |#™~O€,~#’~#zz|‚1Ž—Œ‰/€>‡5‰Gz¬Œ}‹H‹Hx&’#x&~%€‰ ‰H‡=zH‰H|`Ž}x"–x"ˆ~w>|H p‡3€}x"ˆ#|%‰Hx&‡3€ ” ½=¾ uÀ¿¶Á7tE©lÄÃyÅÄÆHÇkÈ3É3Ê/ËnÉ̝͊Î/Ï(Æ&Ð>É`ѬÆ&Î(ÏÒ(ÓEÊ&Æ+ͪÉ`ѬÔ=ÓË É3Ï,Õ Ô,Ò(ÓEÎ É3ÊaÆÖÑÆ&Î Ï/Ç#Ò lnѬÉ#× ÆaÊ?ÆQљØÙ Ú 4 f' 8 P4 *,!k6='(!#=d!%' &"Û(8(-O&*pc¦-?"ܗ'((.(!5*¨I'D'(!#!5*,67' (. Ú '(!5)aÝ Ú 'nÞ`.(' ß?ƒÛ(*,!p"4 3)a!‘865"Û(8(- 2*,<f< a6 '((.Š6#83d(dG6`a)?*,(6#à Ú 4 =8,658,' -/. )a6523-a' )&<!'D(DE-+)?6#à á,â. Hã ä¨åæçBèêéšëfåEãçfä Ó£Ê&Æ?ÍBÉ#ѬԩÈyËnÉ3Ï,Õ Ô©ÆÇÔì(í Ô>È`ѬÔîѐΞÆ&Ï(î—ï ÈÔTÆ&Íêí Î(̆ѬÉÏ>Ñ1É3î(Éí,ѬÉ%љÆ&Î(ϤÈ3ΫǙѝÇ=ð™Î(Ì=˗ï ÍBÉ3Ï]ǝΠÈ3Æ&Ô`ѬÆ&Ô,ÇpÆaÏ¨Ñ™Ë Ô È3Î(͊ÆaÏ(Õñî(Ô>È3É3î(ԗÇ5Ù¨rfÏ>љË,̝Î(í Î(Õ ÔÏ(Æ&È·ò¦Ì¸Ô3Ô3Ï(Ë(Î,ïGǝԷòɗǶóòpò=ô´Ô3͊ÆHÇ#ǝÆ&Î/ÏÇõ̝Ô3Ê?É`ѬÔ3îöљÎñÔ3È3Î(Ï(Î(ÍêÆ?È É3È`љÆ"÷ ÆQѬÆ?ԗǥÉ̝Ԟ̸ԗÇí Î(Ï/ǝÆ"× Ê+Ôqð™Î(ÌêљËnΫǸԞð+ï(ÑHï ̝ԤÈË(ÉÏ,Õ Ô,Ç©ó™ø†ù Ó£ÓEú7û ü(ü ô#ÙýOË(Ô¤Ôyð™ð™Ô>È`Ñ®ÎðŠòpòþÆ&Ï]љË(Ô É`љ͊ÎÇí(Ë Ô̝Ôfî(ΠԗÇKÏ(Î,Ñî(Ôí ÔÏnîBÎ(ÏљË(ÔÈ3Î,ï ϗљ̙Øêÿ®Ë(Ô̝Ô=љË(ԗǸÔfÕ É—ÇÔ,ÇKÈ3Î/ͮԮðH̸Î/Í©Ù(ýO˗ïÄǝúÊ+Æ&ͪÆQÑÆ&Ï(Õ¯òpò Ô3͊ƐÇ#ǝÆPÎ/Ï/Ç©ÆHÇ¥ÉžÕ Ê&Î,× ÉyÊ1Õ Î/Î î/ÙEÓKÎnï Ï>љÌÆ&ԗNJÿŠË(Îõ͊ÆQÑÆ&Õ É`ѬÔTљËnÔyƖ̩Ô3͊ƐÇ#ǝÆPÎ/Ï/Ç¥î(Î Ï(ΗъÆ&ϗѬÔÌÏ(É3Ê&Æ&Ð,ԨљË(Ô ÔÏ,÷ Æ&̝Î(Ï(ͪÔyÏ>ѬÉ3Ê7× Ô3Ï(Ô3ðÆQÑÇŠÑ™Ë ÔØ í(̸În÷ Æ&î(ԞѬΠΗљË(ÔÌ¥È3Ηï ϗљÌÆ?ԗÇ5ÙøðêÏnÎÀÆ&ϗѬÔÌÏ(É`ѬÆ&Î(Ï(É3ÊÈ3Î/Î,̸î,ÆaÏnÉ`ѬÆ&ÎÏ Æ†Ç Æ+͊í Ê?ÔyͪÔ3ϗѬÔî(ú£ÿŠÔ¤È3ÉÏ Ôìní Ô3È`ÑљËnÔqÊ&Ô÷ Ô3ÊpÎ/ðÕ Ê&Î,× É3ÊÔy͊ÆHÇ#ǝÆ&Î/Ï ÇêѬΠ×Ôq͊Î̸ԞÆ&͊í ÎÌHѬÉϗÑpљË(ÉÏ^Ñ™Ë Ô Î(í—Ñ™Æ&ͪÉyÊ©Ê?Ô÷ Ô3Ê¥Îð\Ô3͊ÆHÇ#ǝÆ&Î/ÏÇ5ÙÁfðÈ3Î,ï Ì%ǝÔ3úBÆ&ðqǙï È3˵È3Î(Î(̝î,Æ&Ï(É#ÑÆ&Î(Ï°î(Î Ô—Ç¨Ñ¬É  Ô í(Ê&É>È3Ô3úBðH̝ÔÔ †ÌÆ&î(ÆaÏ(Õ × Ô3ËnÉ÷ ÆPÎÌ%DŽÈ3É3ϊÉ̝ÆHǝÔ,Ù   

(6)    "!#

(7) $ &%'() * ,+- &./102 . 34 56 87 8 97 :

(8) &!"3; <>=0?   @A  32 B,CD= 32E @A F' GH8I 0

(9) :.9=J K32.ML6 3232 N&O. I  02 3232 KN,P GQRTSVU  W 8FN&

(10) &!XN1YZ.& K  [4\ . ]^ 3F^_ RRa`bGR P GcQRVSH 4<dN-@:. 0?3  W !

(11)  &%ec8 * N-0f 8 %&.

(12) halshs-00123293, version 1 - 9 Jan 2007.  

(13) 

(14) !"#$!%& ('&))*+, -

(15) /.0%#

(16) 1#-23 1#4

(17) #5 #+6 78:9;<7=-

(18) :><

(19) 

(20) #?A@* 1#54BCBD

(21) E F#9HG/I5JK5#*4

(22)  1LMBN& FO

(23)  %9P

(24) #QBRS

(25) T5&#8#PUV FWGX#8 ZYKU#8 5W

(26) [#8=\ ]LB

(27) 1#8 15( FMBF#6B$ 78TK5#M

(28)  F4BD

(29) 1#P5##* R*^_

(30) 1`

(31) < JUU#

(32) FB!

(33) * R#9Kba4= 4

(34) 

(35) %c >4Bd  @@ F#5 feg5h#M

(36) V ZI4Bi 9 Fj#8k-l

(37) Z9W

(38) 1#m

(39) 1 19S

(40) FB(

(41) n %PB1@M5JU %o*BDVB_BF#;kL#*G5*BDU#8 i _

(42) Z#p# q(9E Z#*@p#8UW

(43) #6Bsr tuwv,u6

(44) : Z#@ !x/#;Ey_\;z/W

(45) 

(46) X@ 15c >MBd$&@@ F#;h5 +,{Lutu3  4

(47) 1 FW

(48) Z[#8J

(49) 1h|BZ%6B

(50) 1J}#8i5 Z>#D!VBdBF#;6BF+6B~#*

(51) >&DUZ

(52) RJ<%i9;<7=-@+,^

(53) :@ R4BF4

(54) 4BGX64B€U

(55) V RqUV FWGX#8 ZY,\W7& F F4BR#8B |@L:

(56) VB@ dBFB

(57) 15e ‚ ƒ #8 

(58) `

(59) O>8J9+€W

(60) 1#/J„BR5W

(61) 1# F €@#^I5VMBp FTB1@5LUZIH>%H9#*7= Z4

(62) FBp_

(63) (

(64)  W

(65) 1#8 I 7I+†G#‡5&N5##6BFX

(66) X

(67) ##8LBˆ

(68)  %pGLI‰,BR!r

(69) 1_|+ F 9*IW

(70) [#8+JVB_BF#;;Bˆ

(71)  F*9+ 78#;=4

(72) 1 Z%j&9 FJM

(73) FBpŠAy_\†‹0=-

(74) #Œ@* R5W

(75) 5 R4BF#;BR+p5 Z>#N

(76) 1W|A %j@ F#78@&

(77) 5W=I FL%. RJ[h784

(78) €ABF#4,B

(79)  Ž[JˆBFM5W

(80) 1#* dB0r tuwv,u

(81) -

(82)  R ;B1@#8 V

(83) 1S

(84) [#8ŒBR5W

(85) 1# Z+G/ FD

(86) V

(87) ZE9mBR# R54B & Fq4= F#*,B #*>LI y_\ ‚ 

(88) 4Bs#*

(89) >p5I%8W

(90) G(I5p @@ F#5 !GX#=Ii>8:,BFpW

(91) 

(92) -M

(93) 1 Z_

(94) Z#3# gW

(95) 1#84 I 7VBs^

(96) (UV

(97) V F(rZ UL

(98) 1& %& '_y&e

(99) 1_|p^6B

(100)  4

(101) FBsB

(102) 1^3 7=

(103) -B @@#

(104) #U@ F#U4BCBF[#;4 h5#8#8VB

(105) FBOU#8 OJUUZI5IJ5 %‘ FhBR#8BArV]#+Œ'&))'_yC’U

(106)  F# F+!#“ 9 R 4

(107) ‡4BŒ>M. R5 :G

(108) 1W7=#@;*95#*4

(109)  FMB#8Xq IU#  VB_BF#;( F<94

(110) FB#5W

(111) 1#6\ ” Bˆ(W

(112) V

(113) 1 #UU5W

(114) 1+; x•,BFMBUBd5hJ, F#;–MW

(115) 1#p#8i  198%i*Bˆ

(116) ##8

(117) #D F4=5(&-VB_BF#;B UV F#;—

(118) Œ

(119)  F ;B1@#8 V

(120) 1W

(121) #?BFM5W

(122) #8 ˜_\ VBF5 F#–M

(123) #8K*B$>8?%6BFh„™

(124) TM5##V5 Ll

(125) 1 FW

(126) V Fh+fBRqU#8 ;B

(127) 1 5€š F ƒ ›‘œ/J*78 Fr 6My_\ ” @ 

(128) 3#8U6

(129) VB

(130) 1 FW

(131) V RLBU#5W3BF#:

(132)  L@# 

(133) 1&5#;U

(134)  F!U# g

(135) !*7 F#!M

(136) 1Jž#

(137) @*E

(138) ˆrFBF-xŸ@;+q'&)) `U# €$B  7=h%¡#;UˆM5##V5 @ @ dBˆ#-

(139) V R( -

(140) ( *7Ÿ F#84

(141) 1+,5#(@ F*9p5M##@ FC

(142) <7(!#8cZ5##8@& FS

(143) <78(#

(144) 15&#4BZyS\ ¢bhJMGLI+4= F#*,B0

(145) [5JI4B5#8@-GX

(146) ‡#9#,B05&#J

(147) 1#‡U#8 FW

(148) 1#‡#‡5LLW

(149) 1D5&*9 !l

(150) Z9W

(151) 1#!rFBF:U# 6B

(152) 1&5q]#6›£5I F+ '&)) ;’œ€ F*>& Z9+ '&))*¤6’# <Y6BF+'&));¥My_\ ” B $ =+ˆ5h5#8 R8*9Œ

(153) 1#`

(154) IBDB

(155)  F&¦#U0L

(156) 1 RW

(157) V F+#<%§BFJs9 F#@6BX#8U05h#M

(158)  Z*Bh%O F5b  9 FhJXJM

(159) žr2ž FW›¨ &–MW©<

(160) 1+'_yC\ ª m

(161) TBZ@5LUI5`

(162) #@I5Œ#U:

(163) Œ

(164) Z9W

(165) 1#H#U(9 FhJ#,BR`94Bi!VB_BF#;BF+€5h#8#;B

(166) FBD 7= @#^M

(167) 1(#**

(168) 3@#8 V

(169) 1 4

(170) 3@E F5W

(171) [#8B5#5 F9(

(172) g,BR€#8U3€5 >#:

(173) 1W|,\ Œ@ F#54 F&0JU1UZI5JI5 %K#U`6Ia4=`

(174) 1W|KI 7(4BD>M§a4=4B

(175) 1#§U#8 ph55 @*

(176) 1W>IL

(177) 1% @ F#*>DB_\,#*9N

(178) ˆ@ 1#7[B"!5M 0BF<9I+‰

(179) F a4=< FMB€U 5IJ,

(180)  F BFUZ dBq>W

(181) VGX 5#*4

(182)  F*B r«" Z RW

(183) L

(184) +q'&))*y_\ ª

(185)  GLBFh+4,(

(186) 1#¡W

(187) 1 1#89&

(188) %‡L‡5h#M

(189)  Z*B€5#;DI 7VBF+^p

(190) !5M54B_Bˆ

(191) 1# W>8W

(192) 1!M

(193) 

(194) 15 E#;#9*BF+^p

(195) X Z>8J¡J

(196)  F 6B1@#8 

(197) 1S

(198) #NUV F*B

(199)  =5C

(200) V F4BR+ ‡5#*4

(201)  %cŽB1@M5JUZI5 BF(U U15W

(202) FB #8U/5 Z>#-

(203) 1W|8+,5##-VB

(204) FB F5h#;!-

(205) ,BR(#;U^U1UZ RJM

(206) Z[W

(207) 1-

(208) 1W|p 78JVB B

(209)  #6B

(210) JUUZI5IJM

(211) !

(212) ##8rV]#* F5A› œ:#*

(213) V

(214) 1+:*yd\q™BR!b@ F#>[J  @@LI4Bp

(215) 1#? VB_BF#;6B

(216)  F*E9PBF5*BF+:BF5ja4=JM

(217) Zl

(218) V%kJT@ FI5Œ @@ R#;5&4BD& FŒ4=q7= F >I*B&e

(219) Œ#65hW

(220) Z[#8k#8U ;l

(221) ZIˆ!VBCBF[#;‡ Ž94

(222) FB/^N

(223) $a4=4

(224) 1

(225) %j @@ F#5 j5M#. FMBZ@#;B€

(226) #N

(227) $UJ5L

(228)  R ;BFU1 CB/^‡

(229)  @ F5€ @@ R#;5&r]X#; [+‰'&))'_y_\ 5#+6

(230) a4=4B

(231) [#8p#;U

(232) (@#6BCBF<>LI

(233) %#;UU^5I†

(234)  F BFUZ& CBq*Bs @ sL@;I5MW

(235) #6B

(236) 

(237) UUZI5JI5 %@ F#*>!+!%NU# 

(238) B

(239) 1W>LI

(240) %#8Uˆ4

(241) 1 FW

(242) Z[#8Jž 9 F4

(243) FBR+!

(244) 4,B€U# 

(245)   *7 F#JM

(246) 1#*

(247) 15 #!#Uˆ4

(248) 1 F_

(249) Z# 9#*

(250) W

(251) 1#;BS\;#!5#*4

(252)  1LMB€h%¡ 7DN54

(253) 1<7

(254) #PUV Rc F+/JPIW

(255) p#4

(256)  N@;IJM

(257) pb5 Z>#P@#I5h%=\ J5I:

(258)  F BFUZ& CBF+(#*GXW7 R+X% ƒ & F$

(259)  #6BF CB/# (UV Fhc F;& CB_\  6B F

(260) _

(261) /9#*>€Bd5NB@L4

(262) 1+ G/ F

(263)  FN œ0 F^+, #;M

(264) 1+6žŸYJ6B~›¬­ˆ_G“r ®*yR+†&-%5 YJBˆ›¬ž=<Y6Bˆr ®*y~U D

(265)  F&;BFU. BF5JgGl

(266) €5# Fq@ Z#@_ 

(267) V%=\ ¯°±†±L²³F²´Fµ¶&·g²¸´¹&º ºh»C¼I½W¾_¼l¿,ÀDÀ6ÁCÂhÃÄFÅÆMÇÅÈV´FÄZ²ÅwÉ´&ʆËlÌÍ3ΆÏÎ_ÐZÑ Ò0Ñ<ӈÑÔÕ"Ö8×hØÑ<ÕdÙÚ Î_џØ<ÓW×&Í=Û;ÐZÎ_ÜՎÝ=Ó_Ð Þ ß6ÓW×&à_ÕF×Ñ<ØlÓ_×qÓ_× ß6á<ØÜÎ_Ñ<Õ~ß;ÔÎ_×FâEÕRãEÑÔhÕ~ßfÓ_ÜÜä_×&Ø<Ñ Ò€ÔhÎWÍ,Ð1Î Ñ<Ø åCØ<ÕdوÑÔ&ÕæÒEÓ_Ñ<Óç;ÐZÓ&Ñ<Ó&èCÓ&áéEê ÔÕÑ<ÎFë&Î ÑlØ<Ó_×qÓåÕF×&ՎÐIâCÒÏÐZÓ&Ù ä_èdÑÍìnífîØlÍÓ_×hÕ Óå ÑÔhÕØ×&Í1ÑÐZä_ÜÕZ×ÑlÍ,ÎCà_Î&ØáŸÎ ï&áÕådÓ_Ð,Î èFÔ&Ø<ÕZà_Ø×Fâ"ÑÔ&Õ,æ*Ò*Ó&Ñ<Óç;Ð1Ó&ÑÓ&èCÓ_áMÓ_ïð_ÕFèCÑ<Øwà_ÕFÍéZñ,ò-¸h´R²Ÿ¸´FÈ*²Ÿ¸ ű¸³FÈLóˆÁ_Ã&Å<ôF³Ž²şÁCÍõ&ÈVÁ_ÄF´C±±;óˆ³F· Á_Èóˆ³Z·0ÃÁC²,¸´FÆõ0ÈV´F³CÄ1¸ ÅlÃö€¿;÷OĎ³dȶÁ_Ã(´FóˆÅ± ±VÅ<ÁdÃM±ž²[³ŽÈIö ´Z²I±Å±²<¸h´ øIÁ&ÄZÂM± ÁCø3³sÆ<ÅwÉ´FÆl·(µ ´1¶³Ž²´sù[ú~ÁCÂSɳCÈVŲŸ³ŽûhűVü6ýW²ŸÈVÁF¶Æ<Á&±ü þ ³CÈVÁCÂJ± ±VÁ&±üWÿ,´ZÉ´d±Vô_ü ³dÆ<³FÅ ³Fà ÿ,´Fö ´FóˆÁ_ÈL²´FÈVü&¹_º º .

(268) halshs-00123293, version 1 - 9 Jan 2007. Bk@ @ K^%=BF*B§UBd5hJj F#^–JW

(269) Z[#8 #8 “5 >#cZ4

(270) 1;BF<7=‘9#;#£4Bo„

(271) ##$

(272) 1# 5 ## F*W

(273) 14

(274) 1 ZW

(275) #M5W

(276) [#86BS\

(277) U#5W,BFMBs#8!

(278) -6B

(279) 1W>IL

(280) %^M

(281)  F#4=5D^!

(282)  9 F4

(283) FB>%

(284) q_

(285) 1 Z#9 Jl

(286) %#U5h#M

(287)  Z*B_\E‰ :5h#M

(288)  Z*BGX:5M#;BF  F€_

(289) 1 F#9 #*,BG

(290) / F4BZ@h5W

(291) ,

(292) #X

(293)  W|VB

(294) 15N#U0N#;4B

(295) Z[5¡4,B

(296)  Ž[J€BR5W

(297) 1# (@* 1#;4=5&^E9bN5 Z>8#8cRM

(298) 1 6BF<7=$9##;6\o$U#5W,B#*.  J%6BdVB0#8‡UL=+GI5`I[3B

(299)  RS

(300) 14Bs

(301) *VB€Y^‡#;UˆW

(302) 1 R#89 

(303) %_\ ” ‡#8 1<9;Ll

(304) %j#Us# €@&@ €LB

(305) _

(306) 

(307)  F @ FMBF4

(308) FB

(309) (4

(310) 1 Fh5W

(311) Z[#8Bg>8W

(312) VGh $W

(313) 1#8@ F#4=5 CB  p^M

(314) 1 ZW

(315) Z[#8J3@#;I5JI4BR+‰BF5 9#*7 Z4

(316) FB3

(317) 1 Yq4

(318) 1#!h55 #*4

(319) 3U< FDBgBRLL9(

(320) < @ F#4=5S

(321) FBž^XJI65h#M

(322)  Z*B_\E‰LB4

(323) 1& F5W

(324) 1##8U _

(325) Z#~ ‡4

(326) 1 Z_

(327) #8Ih78B0VBs F F^%@ F4BdM

(328) ˆ‡M5#8#8I5DL

(329) 1 RW

(330) V F!rVG(

(331) D

(332) D#4

(333) I5hh>I W|854&@*

(334) #8X#8U62,

(335) +'&);¥¥My_\ o-VBF# [%=Bd:

(336) -@#

(337) 1 5h-#UY#*G*9i>8LIUŽBs#p *7 F#!M

(338) 1J35#6B

(339) FBS\ p#. @ @ R+Y(]X#;r '&))*yU#8 ;B

(340) 1 5+*

(341) € 7=6#U6

(342) g

(343) 1W|VB#9 #*,BF^%-W

(344) 1 F^h+; 

(345) 1 Y4B *7< F#JM

(346) 105#fB

(347) FBpW|@;IL5

(348) 1^%o^M

(349) 1#P5h5#*

(350) R\qAMB

(351) W

(352) Z[#8Bp#;U*7< F#!M

(353) 1J05h#fB

(354) FB 4

(355) 1 R5W

(356) ,G(l

(357) :

(358) €#**

(359) 15&#8X€#;U6

(360) q&9#

(361) _

(362) Z#;BS\ o¦5#;BFI ‘

(363) VGX# @ FcZ_|LB

(364) 1*9 5#

(365) Z[#86B¬#;U}5#M

(366)  Z4B‘

(367) _

(368) “5&¦BR 9#8>8?UZVBd54 & ŽX#;–MW

(369) 1#8O4BD

(370) 1##8

(371) #m

(372) 1<9=W

(373) 1$9 Fh *#,BR¡9MBB_BF[#;6BF+ˆ#* !B

(374) 1W%AA 

(375)   ,\§ BZ#G—

(376) W

(377) SegG( KL5#*4

(378)  FMBN& FTI4

(379) 15+(r '_y¡4B‡BF##8K4B *7 F#JM

(380) 1(5#6B

(381) FB Rm<9  #9+*7^ R#84

(382) "@ F#4

(383) 15C

(384) #8O5#!MB4BX>%c @ F#4=5S

(385) "#U€UZVBF5Mˆ F#;–M_

(386) Z#6’r y€

(387) #*9 BF^i5#J

(388) 1#;BŒ 7=™•5M4

(389) <7=T

(390) #Q F&UL,BF™ ŽX#8–MW

(391) 1#+U 5L

(392)  F ;BFU1 CBj |VB

(393) D

(394) W

(395) @ F4BR 78"

(396) :B

(397) 1 >L

(398) %#;U3 F#8–M_

(399) Z#+*G

(400) 1#*

(401) ž 4%-5#M

(402)  Z%(>9-GX#8 dBF€#U U,

(403) ^(

(404) 

(405)    ,\ U5#*4

(406)  14Bs F(W

(407) 1 F#9 #*,BF+,#*G_7 F+3rZ®4yˆ;B

(408) 1 >^I

(409) %#8U

(410) ^M

(411) 1 ZW

(412) Z[#8Jž 9 F4

(413) FBsLB 9 F_

(414) [ %5hf’,#

(415) #[%D

(416) BF–M+†>E

(417) ˆVBF#D

(418) !5M#(@#6BF

(419) Z[#8p#;U

(420) 5#J

(421) 1#;6BsW

(422) V

(423) 1 ˆU#

(424)  B

(425) 1_>^I

(426) %p#;U F#^–JW

(427) Z[#86’=r ¤yˆU^5If

(428)  R ;BFU1 CBˆI;BFI;/(5#J

(429) 1#;+,#8 ˆUV F#¬(5#J

(430) 1#;

(431) 1#-

(432)  #4

(433) & F+8W7€#4

(434) 354BdBd F^%(

(435) q@#*GX †

(436) #iBV

(437) 1W>I^–Eq F#–MW

(438) 1#6\ 

(439)  F# F+“rŽMy ^ >8#

(440)  54BR4B rZ##89&

(441) %  W

(442) 1& F#89&

(443) %*yR+¨

(444)  7<= #;U  *7ƒ F#JM

(445) 15#6B

(446) FB0@5W

(447) FB€

(448) p4BF<9j#8Uˆ

(449) $UL5IJ

(450)  F ;BFU1 BF5+&ŒUZ<=54B€

(451)  U14BF<>6IL

(452) %i#8U,

(453) #6BFq

(454)  F BFUZ dB_\ (

(455) VB@ @ F+G0G %6B~4B_B6q

(456) W

(457) ,

(458) & F:LB~05#86BR;B 3B~#8(

(459) VB  7& ŽI >I*\ q F #Uf

(460) VB&

(461) I5JI€VB#8 19 <–M*BU#;#*GDB_\5W

(462) #(@ F4BR 4

(463) FB

(464) q9 & F6#J[+  /

(465) €*BCB =@*

(466) Z[#8B >8#

(467) 3<4B

(468)  ZIJ# Z9 –M_

(469) Z#+

(470) W

(471) ,GXg,BF+4BGX^=*B

(472) €h5#8#;I5€ 96M

(473) FB

(474) _

(475) U <=5Mq

(476) € 9#*

(477) W

(478) 1#@ F#;5h4BCBS\ p5W

(479) #®-G:[h%i#**

(480) ,

(481) €9q

(482) # Z%!UV RJWGX# ZY-GX ,BF-

(483) #N F @ F4BR 4

(484) ~

(485) D^5MJM

(486) <7*Bq

(487) #‡-@I !M

(488) q9[#>=U VBd5 F#8–EW

(489) #6\§DVBF#‡^M

(490)  F#4=5 BF 78 F #

(491) [#8B€#;UsB

(492) 1W>IL

(493) %‡#U

(494) ! F#;–MW

(495) 1#N@ F#54BCBS\5W

(496) #$¤¡h|@;[#8 FMB0 ^%M

(497) 1L5hJI^%p

(498)  54BRG F0JI35#M

(499)  Z*B~ F(I4

(500) 151eEGX( 7<=W

(501) 1q

(502) (B

(503) 1 >L

(504) %i#;U F#–*_

(505) #8i5#;(@& FX

(506) 1#

(507)  

(508)   +6DMB_BF4B_B

(509) €@#*

(510) 1 4

(511) ,U# gB

(512) 1W>LI^–M9DUZ5I;

(513)  F BFUZ dB ‰BR5J!*BS\X= F5M BF(6IW

(514) 1#6BK FQ

(515)   ,Bdh  ;h5W

(516) Z[#8£¤+NG( d¨

(517) “54BF“#UH_

(518) 1 F#9 #*,BK5#*J

(519)  1*BPVB 5#;BFI Fh6\5W

(520) # Œ5#5=*B€>%O8VBd5W,BdBF^9‡

(521)  R4B =

(522) FBF+~ ‡@ F#7[89A6BF9;M

(523) FB:U# 0UL

(524) V F. F4BR F5=\"!. #%$EÁ_ȈÅ<ÃM±L²<³FÃÄF´dü†ÄFÁCÂhà ²ŸÈVÅ<´d±g³FÈV´qÉ´FÈI·D¸´Z²´FÈVÁ_ö ´FÃÁCÂJ±'&žÅ²¸!ÈV´d±Lõ´FÄZ²²Á(²¸´)(_³Fà ²Åw²l·DÁ_øˆÁ_Å<ÆÈV´d±´FÈÉ´d±g²¸´·DÁ*&à fÀfÁ_³dÆ ÈV´d±´FÈÉ´d±6³FÈV´³ŽÃhÁC²<¸´1È;Ålà ²´ZÈV´d±L²ÅlÃö´+ ³FóõhÆ<´ÁCø¸´Z²´ZÈVÁ_ö&´FôFŲl·*Ê_øVÁ_ÂÈÁCø²¸´±VÅ+ÄFÁCÂhà ²ŸÈLÅ<´d±,&¸Á ±Å<ö_Ãh´Žµ²<¸´°±VÅ<³FÃ.- þ ³CÄFÅøIÅ<Ä þ ³CȲ<ô1ȱL¸Åõ€³FÈV´³CóˆÁCÃhög²Ÿ¸´ øIÅwÉ´¶Å<ö&ö&´C±L²/&Á_ÈVÆ<µ€ÄFÁ_³CÆÈV´d±´FÈÉ´d± 0´F³ŽÃ &¸ÅlÆ<´dü*ÅÈ¿;÷jÁ_ÃÆ ·21´FÈVóˆ³FÃ_·€³Fõ þ Á_Æ<³Fõˆ¸ ³1É´ ÈV´d±´FÈÉ´d±;Á_øÄFÁ_³CÆ&¶Å<ö&ö&´ŽÈ*²Ÿ¸³FÃ)3 ºº&º_ºógÅlÆ<ÆlÅ<Á_ÃM±;ÁCøE²Á_ÃM± 4 °ÄFÄCÁCÂhà ²Ålà öøLÁ_ÈøIÅ<ÈVós±65&ÅÃ&²´ZÈV´d±n²^±;³FƱÁö&ÅwÉ´d±;Å<ÃM±VÅ<ö_¸ ²I±Á_à ²<¸h´†õhÁ&± ±VÅw¶Æ<´3´ŽøLøn´FÄR²^±fÁ_øƟÁC¶&¶ ·&Å<Ãö *7õ&´Ž´FµhüWÅlͲ<¸h´†ÈV´F³FÆ&Á_ÈVÆ<µhü øIÅ<ÈVós±65 õ&ÈVÁCøIŲ^±f³dÈV´ÃÁC²Æ Âhóõ8-I±nÂ&ójÈV´Fµ ű^²ŸÈVÅw¶ Â&²´Fµ²ÁÄFŲÅlôC´ZÃJ± ü ³Fõ²<¸´FÈV´Å±ÃÁ ÈV´F³S±Á_ͲÁ õ&Â&²4²Ÿ¸´±V³Cóˆ´&´FÅ<ö&¸_²Á_ÃgøIÅlÈVós±65 õhÈVÁCøLÅl²I±;³_±Á_à ²Ÿ¸´ÄFÁ_ÃM±LÂ&óˆ´Fȱ;±LÂ&ÈLõÆwÂJ± 9:7^Ã(²Ÿ¸´qÈV´Fóˆ³FÅÃhµ ´ZÈ~ÁCø²¸ Å[±~õ&³Fõ´FÈnü

(525) &ž´&Å<ƟÆÄZ¸Á_Á&±´qõ³dÈL³Cóˆ´Z²´ZÈn±ˆ±Á(³S± ²Á(³_±±LÂ&ÈV´q²<¸&³Ž²3³FÃÅÃ&ôZȍ´(_Â&Å<Æ<Åw¶&ÈVÅÂ&ó?´+ Å[±^²I±ŽÊ (_³Fà ²ŸÅ²ŸÅ<´d±±Á_Æ<µ€³dõq²ŸÈL³Cµ&´Fµ€³_±;&ž´ŽÆŸÆ;³S±†²³<+&´d±±¸&³CÆlÆ*¶´ ±n²ÈVşÄR²[Æw·õhÁ&±Ål²ÅwÉ´ Mò!´=&şÆ<Æ;³S± ±LÂhóg´²¸ ³F²²<¸h´Æ<´É´FÆ6ÁWøfóg³dÈLö&ÅÃ&³CÆ ´FÃ_ÉÅ<ÈVÁdÃóˆ´Zà ²Ÿ³CÆÄFÁ&±L²4Ífű*¸Å<ö_¸´1ÃÁCÂö&¸hü ±VÁ‰²Ÿ¸³Z²Eö ÁFÉ´FÈIÃóˆ´Zà ²I±±L¸ ÁCÂhÆ<µ¸³ZÉ´3³FÍÅÃhĎ´1à ²ÅwÉ´,²Á±V´Z²²Ÿ¸Á&±´,õÁ&±VŲŠɴ†²³>+ ´d± . ®.

(526) . halshs-00123293, version 1 - 9 Jan 2007.    

(527)    oN5#;BFI  5h#M

(528)  Ž[4BF+A#89##;j5#;B =Œ¡

(529)  Fh¡>=W

(530) VGX N

(531) #6BFp5#*4

(532)  F4BS\  5§5h#M

(533)  %H{n+"

(534)  FA RŒW

(535) #J/5#;B6 CBS\ „BR#8A#U(

(536) #6BFA5#*4

(537)  Z[BR+"

(538)  FAVBpBR#P  #*B

(539) 5!@ F#4=5 0#U

(540) !9##6\ o-GL~5L

(541) #6 BFD5h#M

(542)  Z4Bq

(543) &@ F#4=5^E9j5#M

(544)  ZI4B J+  4BdB =!q

(545) W

(546) 3

(547)  F0LBˆ:M6(>= ! " #U@ F#4=5*9D5h#M

(548)  Ž[4B_\0#

(549)  5h#M

(550)  Z4BGLBFL@L% >€5hJII:

(551) #8c @ F#4=5JE9!5h#≤M

(552)  Z4B\ !#4B

(553) 15@ F#;4=5h €#Uˆ5#*4

(554)  Z%p{~5ŒBFL@ Z

(555) ˆ#Uˆ

(556) FBs@ F#;4=5_

(557) #8D

(558) 1#

(559) !5#;B6 CB"L  *%m#

(560)  5#*4

(561) n %‡G

(562) 1#*

(563) /W|*

(564) n F$@ 1#;4=5C

(565) #A5#6B

(566) FBXrn

(567)  F&;BZ@# V

(568) 1S

(569) #A5h#fB

(570) FB(UV F#; #8N5#*4

(571)  %‡

(572) 1#  #

(573)   F€4BdB =:

(574) 1#:>q–M& F#8yd\§€4BdB =g

(575) W

(576) ž I65#;B6 dB  7g

(577) :BR!q@ RJU1 F&54B

(578) _

(579) g

(580) W

(581) 1#8 ZYW

(582) FB/ FD@ FU5W

(583) 1<%bBF @ RW

(584) 16\4,BR+‰

(585) pŒUV65W

(586) Z[#8B(A*%j#;Uˆ

(587)  5#*4

(588)  Z[4B F€_|=5W

(589) 1[%0

(590) :BR!E\ #$ &%/ ('ht $  Œ5h#fB

(591) !UL=5_

(592) Z#k#;U5T@ R#;4=5& DB9[7=H>%)*,+.-0/2143 5('6+87\ 23 F#4=5 !{BFIBp§M5 5#*4

(593)  %:9¨Pa4=M

(594) Z

(595) % = ; < #8U$

(596) ™9##+D ‘ |I!–M*BA

(597) FBj@ F#U 

(598) > G

(599) • F4B1@45_

(600) $

(601) #„

(602)  π 7h5W

(603) 1#8 B ? @ \M‰VB@ R#8U

(604) IB9;<7=:>%†e ( ) @

(605) ≤A T U + π G V ( N G H )GLC HM≤J D ( O G ) GK≤J W = X E PR( Q H ) N G H − OHIN G H F − S X N G H H≤J HM≤J ^ Z Y VBq

(606) Da4=4

(607) 1

(608) %¡#;U

(609) !9##`5&#;B =`O5#M

(610)  %a`&b #8 (BF@LI5

(611) %  BBF Yh+ G/ F ] Y = _Z\[ ƒ ≤  /GX

(612) Z#E

(613) ž *%#6BCB#U†9& FI

(614) %+*GgGXL65h#86BF dcegf0<0

(615) q F #Uf

(616) VB@&@ _\. ” U^ F‘VB~5#6BFI F*BW

(617) 1#,^(

(618) XBRJ6BRg

(619) W

(620) ž

(621) dB M

(622) 1 F4B

(623) FB Fq

(624) 1 Y 4

(625) 1#55#*4

(626) 3>%(

(627)  5#5& Z‡9#78 FJM

(628) d\ U"#8<%+‰

(629) VB(VBBF#`>85W3Bd$qBF F#;[ CB/#8Uˆ

(630) $U F  F$UV R#8£

(631)  BFA5#*4

(632)  %ihZ\ ª

(633)  D9 F#*;BB @@#

(634) (

(635) LBD7I Gpe -@#8%4

(636) @ F#*>IDBF+0#8 

(637) AU  FDB  @ F#U l

(638) FB€ R!BR# R5#8UˆUBR5MJ>8JU

(639) FB€U# g

(640) -9#*7 1!M

(641) 1+#* 

(642) LBs@ F#;4=5_

(643) #8B"^@#

(644) 1 M

(645) U#. B

(646)  RS

(647) 1 9*%X F4BR#86BS\J]X#GXW78 F+*

(648) W

(649) #6L;BF#&/#8UžUZ F¨#;4B#

(650) ž UUZh5W

(651) ,

(652) q@ FI5l

(653) BFI B

(654) (9##$_

(655) #8# qp#*

(656)  s5#*4

(657)  Z[4B_\ !#>8#8 R 

(658) 1W|4BR+†#

(659)  F BZ@# 

(660) 1C

(661) #N5#6B

(662) FBˆ5 R4BF(

(663)  @ F54B‰h> F#6\ D >,BF5h$#Uq># F q

(664) 1W|84B04B/‡L@#

(665) 1 4

(666) s!@I5W

(667) 1#8fe^O!9;<7=j5#U 9* FW

(668) 1#+

(669)  @ F#U l

(670) FB#U€@ F#4=5 ~ Fq

(671) (BF"GXW

(672) 1W78 

(673) FB~5#*4

(674)  Z%VB_\ X

(675) VBsBF;Bd+@ F#;4=5h CB*6@ 1#U 

(676) FB~ d  #†B

(677) ‡LBR5#8M5W

(678) 1?UV F#; #;*B

(679) I5 B

(680)  1#*9[%• RJIW

(681) 1h

(682) #Q4

(683) 1 ZW

(684) 1#8D 9 FhJ4

(685) FBR+X>E;

(686) ¡ F§  4

(687) 1 R4B

(688) FBS\ jk&l(m4n&oqpsrLm ŒW

(689) #: 1YW

(690) FBpU#8 

(691) Œ9##H FA4BdB =H

(692) #T>TBR @ FW

(693) 1h+: §JXJ™UL=5W

(694) 1#§L xut y w v z y w +6G( F |{~}(BsUZ<|=D@ FW

(695) 1 _\=‰-&99 F 9W

(696) 1!B  1@;3B 5#*4

(697)  %`$VBˆ9<7=Jp>%,eu = − #Uf

(698) €5#;B = _B5#*4

(699)  %`LB9<7=J0>%3e ‡† ˆ€ Š‹ ˆ  ŒuŽK Œ ‰ ˆ ‰ ˆ ‰ \ = − ( ) =  ‚„ƒ ‘’”“•–s•—™˜sš›“œ—žžŸ•¡ ¢“¤£s¥4—¦žœž“§š¨©–  ¦ªs“  ¦«¬•–6š¬£s¥4«¢ ¢•¡ ¦ž¥4–„š­“œ  ¢¥4«,®¯•–s°:±¬¥4œ ²³š´¥L²µ«´•–s•—™˜µš¶¢š·¥4–¸±¢²µ“—¹£µ«­¥4°4²sœ  ¢ž¥4–º•¡–|° œ¥4–6š¬²sŸ£| ¢ž¥L–¼»4½¾²|«( žªµ“¡¥4«­“  ¢¦œ¡•—s±¿«¬•§ŸÀ“ Á¥4«¬ÂŸ• ˜dÃ6“Ä•¡£|£µ—žž“°M ¢¥

(700) ¥L žªµ“¡«KÅ|¥4¥4°sš\•ÆšÇÁd“—ž—È®sš¶¥

(701) Ád“ÄÁd¦—ž—6«­“ɱ¿“«( ¢¥MÊ  ¢ªµ“ÄÅ|¥4¥4°ÌËd©– Ádªµ•¡ Ä±¿¥4—ž—¦¥LÁ

(702) š »ÇÍ6²µ“—ĝ¢š•·š¬ ¢•–Ì°|•«¬°|žÎL“°8Å|¥4¥4°s®ÏŸ“•–̝©–sÅ´ ¦ªs•  . žªs“Ы­“•¡«­“·š­“,Ñs“«­•L—ϱ¢²s“—Äœ• ¢“ÅÌ¥4«­ž“§š,®&Ã̲| d“•Lœ ªœ¥4Ÿ¹£µ•–4˜ £µ«­¥Ñsž°Ì“§š¾ ¢ªµ“œ¥4–6šÒ²µŸ“«¾Ád© žª žªµ“š¶•§Ÿ“ÓÔ²µ•—ž™ ©˜´¥4±.•Å̝ ÑՓ–±Ö²³“¡—Kœ•¡ ¢“Å|¥4«¬˜6»sͼ¥4«dš­žŸ£s—ž¦œ¡™ ©˜¼×žš

(703) š¶•Âs“§®ÕÁ

Références

Documents relatifs

To test whether the vesicular pool of Atat1 promotes the acetyl- ation of -tubulin in MTs, we isolated subcellular fractions from newborn mouse cortices and then assessed

Néanmoins, la dualité des acides (Lewis et Bronsted) est un système dispendieux, dont le recyclage est une opération complexe et par conséquent difficilement applicable à

Cette mutation familiale du gène MME est une substitution d’une base guanine par une base adenine sur le chromosome 3q25.2, ce qui induit un remplacement d’un acide aminé cystéine

En ouvrant cette page avec Netscape composer, vous verrez que le cadre prévu pour accueillir le panoramique a une taille déterminée, choisie par les concepteurs des hyperpaysages

Chaque séance durera deux heures, mais dans la seconde, seule la première heure sera consacrée à l'expérimentation décrite ici ; durant la seconde, les élèves travailleront sur

A time-varying respiratory elastance model is developed with a negative elastic component (E demand ), to describe the driving pressure generated during a patient initiated

The aim of this study was to assess, in three experimental fields representative of the various topoclimatological zones of Luxembourg, the impact of timing of fungicide

Attention to a relation ontology [...] refocuses security discourses to better reflect and appreciate three forms of interconnection that are not sufficiently attended to