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La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger

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  • Celine DE QUATREBARBES
  • Luc SAVARD
  • Dorothée BOCCANFUSO

Abstract

Afin de disposer des ressources publiques nécessaires à son développement, le Niger étudie la possibilité d’élargir l’assiette fiscale de la TVA aux biens exonérés et aux biens d’alimentations de base. Cette proposition a provoqué des oppositions violentes conduisant à poser la question des impacts sociaux de la fiscalité. Nous avons construit le premier modèle d’équilibre général calculable micro-macro de l’économie réelle du Niger, permettant d’analyser l’impact social et de mener une analyse distributive de différents systèmes de TVA : TVA pure, maintien des exonérations dans l’agriculture vivrière, système de TVA à taux multiples. Selon notre modèle, le maintien des exonérations de TVA dans l’agriculture associée à l’élargissement de l’assiette fiscale dans les autres secteurs permet de tenir compte des objectifs nationaux de lutte contre la pauvreté tout en augmentant les recettes de l’Etat. L’impact social net des exonérations dépend de la structure économique du secteur. Si l’objectif est la fin des exonérations, notre modèle montre qu’une application du taux unique conforme à la théorie favorise la croissance alors que l’introduction d’un taux réduit sur les biens d’agriculture vivrière permet d’alléger l’impact social de la fin des exonérations.

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Bibliographic Info

Paper provided by CERDI in its series Working Papers with number 201034.

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Length: 32
Date of creation: 2010
Date of revision:
Handle: RePEc:cdi:wpaper:1220

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Keywords: Modèle d’équilibre général calculable; micro-simulation; Taxe sur la Valeur Ajoutée; exonérations; analyse distributive; Niger.;

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  1. Luc Savard, 2004. "Poverty and Inequality Analysis within a CGE Framework: a Comparative Analysis of the Representative Agent and Micro-Simulation Approaches," Cahiers de recherche, CIRPEE 0412, CIRPEE.
  2. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 31(2), pages 762-830, June.
  3. Jean-François Gautier, 1999. "Les paradoxes de la TVA dans un pays en développement : l'illustration de l'industrie malgache," Revue Tiers Monde, Programme National Persée, Programme National Persée, vol. 40(157), pages 187-211.
  4. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, Cambridge University Press, number 9780521397421.
  5. Gautier, Jean-François, 2001. "Taxation optimale et réformes fiscales dans les PED. Une revue de littérature tropicalisée," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/4750, Paris Dauphine University.
  6. Shoven, John B & Whalley, John, 1984. "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 22(3), pages 1007-51, September.
  7. Jean-François Gautier, 2001. "Taxation optimale et réformes fiscales dans les PED : une revue de littérature tropicalisée," Working Papers, DIAL (Développement, Institutions et Mondialisation) DT/2001/02, DIAL (Développement, Institutions et Mondialisation).
  8. Clarete, Ramon L. & Whalley, John, 1987. "Comparing the marginal welfare costs of commodity and trade taxes," Journal of Public Economics, Elsevier, Elsevier, vol. 33(3), pages 357-362, August.
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