Catégorie H2 - Taxation, Subsidies, and Revenue
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Guy Dabi Gab-Leyba ; Bertrand Laporte | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015Concession Contracts (CC) and Production Sharing Contracts (PSC) have quite different implications for Government Take and the properties of the tax system, such as progressivity. In general, taxation via CC introduces significant distortions in[...]
Yawovi Mawussé Isaac Amedanou | 2019-01-22Abstract : This paper examines the optimal level of taxation in Togo. After checking for stationarity and structural breaks, we estimate two integrated structural equations for dummy variables constructed to account for significant structural sh[...]
Harouna Kinda, Author ; Grégoire Rota-Graziosi, Thesis advisor ; Fouzi Mourji, Thesis advisor | Clermont-Ferrand : Université Clermont Auvergne | 2023-12-18EN: The 2030 Agenda from the International Conference on Financing for Sustainable Development in Addis Ababa highlighted the priority of all national and international resource flows, policies, and agreements with economic, social[...]
Yawovi Mawussé Isaac Amedanou | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2021-06This paper argues that the main determinant of differences in tax revenue collection across countries are differences in political regimes and institutions. The evidence based on the 8 members States of West African Economic and Mo[...]
Christian Hubert Ebeke, Author ; Mario Mansour, Author ; Grégoire Rota-Graziosi, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016In the context of achieving the new Sustainable Development Goals, revenue mobilization is a high priority in developing countries and in Sub-Saharan Africa, where governments’ ability to tax remains limited. Using a unique revenue dataset spann[...]
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The rebalancing of the Chinese economy is analyzed through a heterogeneous taxation of various types of firms. Based on a two-country dynamic general equilibrium model, the paper applies tax reforms to raise consumption, reduce som[...]
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La protection sociale joue un rôle important dans l’amélioration des conditions de vie des personnes et contribue au développement. (ILO,2011 ; WB, 2012 ; ILO,2014 ; ILO, 2017). Elle est soulignée dans les Objectifs Durables de Dév[...]
Andre Gbato ; Falapalaki Lemou ; Jean-François Brun | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019We study effect of semi-autonomous revenue administration reform on tax revenues in sub-Saharan Africa. From a set of data collected on 40 countries between 1980 and 2010, we find a diversified effect on total non-resource tax revenue. In medium[...]
Christian Hubert Ebeke | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2010This paper examines the impact of international remittances on both the level and the instability of government tax revenue in receiving countries. It investigates in particular whether the presence of a value added tax (VAT) system increases th[...]
Grégoire Rota-Graziosi, Author ; Rabah Arezki, Author ; Alou Adessé Dama, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2021-06This paper explores the dynamic effects of trade liberalization on tax revenue using a worldwide panel dataset. Results point to statistically significant negative effect of liberalization on (non- resource) tax revenues in the sho[...]
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Kodjo Adandohoin ; Jean-François Brun | 2021This paper investigates second wave tax transition (transfer of tax pressure from border taxation towards domestic taxation) concerns in developing countries. It essentially focuses on the compensation effects of incomes and prope[...]
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Jean-Louis Combes, Author ; Rasmané Ouedraogo ; Sampawende Jules-Armand Tapsoba, Author |Foreign aid is a sizable source of government financing for several developing countries and its allocation matters for the conduct of fiscal policy. This article revisits the fiscal effects of shifts in aid dependency in 59 developing countries[...]
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Tax competition is often associated with the “race to the bottom:” a decrease in the tax rate of one jurisdiction (country, region or municipality) triggers similar reactions in neighboring jurisdictions. This race can be related to two properti[...]
Grégoire Rota-Graziosi, Author ; Rabah Arezki, Author ; Islam Asif, Author | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2021This paper explores the interplay between top wealth and policies namely regulation and taxation exploiting variation in exposure to international commodity prices. Using a global panel dataset of billionaire’s net worth, results p[...]
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Grégoire Rota-Graziosi, Author ; Fayçal Sawadogo, Author |We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and special taxes under the control of the Ministry of Finance (MoF) but also fees raised by the na[...]
