La politique fiscale agit-elle sur la croissance ?
Abstract
A la suite de Barro (1991), un grand nombre de travaux sont consacr�s � l'analyse empirique des facteurs de la croissance �conomique, mais ils omettent le plus souvent de tenir compte de la fiscalit�. Cette omission est d'autant plus surprenante que beaucoup de pays ont mis en œuvre, dans les deux derni�res d�cennies, des r�formes visant � r�duire les distorsions d'origine fiscale. L'objectif de cet article est de pallier cette lacune par une analyse de l'influence de la fiscalit� sur la croissance � partir de s�ries internationales en pooling. Deux r�sultats essentiels sont obtenus : le taux de pr�l�vement global par rapport au produit est un facteur de moindre croissance. De plus, la croissance est d�favorablement affect�e par la part des imp�ts assis sur le commerce ext�rieur dans les recettes globales.Download Info
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Bibliographic Info
Paper provided by CERDI in its series Working Papers with number 199808.Length: 11
Date of creation: 1998
Date of revision:
Publication status: Published in Revue d'Economie du D�veloppement, 1998, pages 115-125
Handle: RePEc:cdi:wpaper:76
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