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Rapports
Grégoire Rota-Graziosi, Auteur ; Fayçal Sawadogo, Auteur | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | Document de travail / Working Paper | 2020-12-08We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and particular taxes under the control of the Ministry of Finance (MoF), but also fee[...]
Working Paper
Emilie Caldeira ; Ali Compaore ; Alou Adessé Dama ; Mario Mansour ; Grégoire Rota-Graziosi | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2020This paper proposes (i) a new database of tax revenue for 42 Sub-Saharan African countries (SSA) over the period 1980-2015, (ii) an estimate of tax effort for these countries, and (iii) some replication analyses of previous tax eff[...]
Working Paper
Tax Potential and Tax Effort: An Empirical Estimation for Non-resource Tax Revenue and VAT’s Revenue
Jean-François Brun ; Maïmouna Diakite | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2016Taxation is one of the main components of a country’s fiscal space. Its internal origin and the accountability it creates between rulers and populations make it a key element in financing public expenditure. Tax capacity differs between countrie[...]
Working Paper
Jean-François Brun ; Sèna Kimm Gnangnon | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2018This paper addresses two main questions concerning the relationship between tax reform, development aid, public revenue and public revenue instability in developing countries. Tax reform involves here a change in the tax structure in favour of d[...]
Article : Revues - Articles
Christian Hubert Ebeke, Auteur ; Hélène Ehrhart, Auteur |This paper focuses on the sources and consequences of the instability of tax revenue in Sub-Saharan African countries. We took advantage of a unique and extraordinarily rich data set on the composition of tax revenues for a large number of count[...]
Working Paper
Christian Hubert Ebeke, Auteur ; Hélène Ehrhart, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2010This paper focuses on the sources and consequences of the instability of tax revenue in Sub-Saharan African countries. We take advantage of a unique and extraordinarily rich dataset on the composition of tax revenues for a large number of countr[...]
Article : Revues - Articles
This paper investigates the role of Value Added Tax (VAT) and excises in first wave tax transition (movement away from international trade taxes towards domestic revenue collection) of developing countries. Focusing on a sample of 96 developing [...]
Article : Revues - Articles
Taxing aid was often discussed, but never implemented. This issue has now returned to the fore. First, many developing countries reform their tax system becoming more “reasonable” and eliminating one of the main justifications for [...]
Thèses
Fayçal Sawadogo, Auteur ; Grégoire Rota-Graziosi, Directeur de thèse | Clermont-Ferrand : Université Clermont Auvergne | 2022EN: Telecommunications is one of the most dynamic sectors in many developing countries. Telecommunication services improve both the productivity of economies and the well-being of individuals. There are significant advantages in promoting digita[...]
Working Paper
Julien Gourdon, Auteur ; Laura Hering, Auteur ; Stéphanie Monjon, Auteur ; Sandra Poncet, Auteur | 2019Our study shows that the relatively under-studied VAT export rebate system is a major industrial policy of the Chinese authorities to support exports. We use city-specific export-quantity data at the HS6-product level over the 2003-12 period to [...]
Working Paper
Cyril Chalendard, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2015This paper identifies opportunities for improving the performance of revenue-collectionauthorities. To detect and combat fraud, we argue that revenue-collection authorities should,notably in the absence of reliable third-party information, explo[...]
Working Paper
Emilie Caldeira, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2010While some scholars argue that fiscal decentralization gave Chinese local officials strong incentives to promote local economic growth, traditional fiscal federalism theories are not directly relevant to explain such an effect in the particular [...]
