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Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?

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  • Idrys Fransmel Okombi

Abstract

L'objectif de cette étude est d'examiner le niveau d'imposition qui maximise la croissance en tenant compte de la qualité de la démocratie, du niveau de la corruption et de l'efficacité du gouvernement. L'analyse porte sur un échantillon de 44 pays africains et se fonde sur un modèle dynamique de croissance. Les principaux résultats obtenus sur la base des méthodes LSDVC et GMM‐SYS suggèrent que le point de retournement de la relation entre l'impôt et la croissance varie en fonction de la qualité des institutions.

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  • Idrys Fransmel Okombi, 2021. "Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?," African Development Review, African Development Bank, vol. 33(4), pages 592-606, December.
    • Handle: RePEc:bla:afrdev:v:33:y:2021:i:4:p:592-606
    DOI: 10.1111/1467-8268.12601
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