Titre : | Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger |
in : | |
Auteurs : | Celine De Quatrebarbes ; Bertrand Laporte ; Stéphane Calipel |
Type de document : | Working Paper |
Mention d'édition : | February 2021 |
Editeur : | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi), 2021-03-01 |
Collection : | Document de travail / Working Paper, num. 283 |
Format : | 33 p. |
Langues: | Anglais |
Catégories : |
[Eurovoc] FINANCES > fiscalité > impôt > impôt indirect [Eurovoc] GÉOGRAPHIE > Afrique > Afrique subsaharienne > Afrique occidentale > Niger |
Tags : | computable general equilibrium model ; imperfect competition ; indirect taxes ; poverty ; Niger |
Résumé : | As happened in West Africa in 2008, in an imported inflation context, it is common for the governments to take short-term tax action to protect the poor: VAT or trade tariffs exemptions. As part of the tax-tariff transition, the comparison between Trade tariffs and VAT has already been the subject of much works. The introduction of VAT, as a tax on final consumption, is supposed to be optimal, due to its economically neutral aspect for production decisions. However, some authors show that in developing countries, a large informal sector affects this result. In this paper, we use a CGE model and a micro-simulation model to compare the effects of VAT and Trade tariffs exemptions to combat rising agricultural food prices. |
Axe de recherche : | Financement du développement |
En ligne : | https://hal.archives-ouvertes.fr/hal-03164636 |
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