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L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar

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  • Jean-François Gautier

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    (DIAL, Université Paris IX)

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    Abstract

    Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border trade is settled by the opportunity of lower tariffs in Benin and the existence of quotas in Nigeria. Crossborder traders are supposed to behave like monopolies, which allow us to introduce endogenous markup in the model. We show that the tariff harmonization will depress the cross-border trade but not necessarily Benin’s economy on a whole. A liberalization of the Nigerian’s economy will on the other hand lead to an uncompensated cut in Benin’s GDP. _________________________________ L’harmonisation douanière début 2000 au sein des pays de l’UEMOA doit se traduire pour le Bénin par un réarmement tarifaire. Ce papier se propose d’étudier, grâce à un EGC, l’impact que pourrait produire cette hausse des droits au Bénin. Nous y apportons une attention particulière sur les relations commerciales qui lient le Bénin au Nigeria. Nous formalisons la demande du Nigeria en partant du principe que le commerce trans-frontalier est déterminé par un arbitrage entre les conditions d’importation au Bénin (libéral) et au Nigeria (restrictif). La modélisation du comportement des commerçants béninois permet d’introduire une concurrence imparfaite dans le modèle. Nous montrons que le TEC comporte un effet dépressif sur le commerce transfrontalier, mais pas forcément sur le reste de l’économie béninoise. La libéralisation du marché nigérian provoquerait par contre une perte de revenu non compensable pour l’économie béninoise.

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    File URL: http://www.dial.ird.fr/media/ird-sites-d-unites-de-recherche/dial/documents/publications/doc_travail/2000/2000-03
    File Function: First version, 2000
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    Bibliographic Info

    Paper provided by DIAL (Développement, Institutions et Mondialisation) in its series Working Papers with number DT/2000/03.

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    Length: 40 pages
    Date of creation: 2000
    Date of revision:
    Handle: RePEc:dia:wpaper:dt200003

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    Related research

    Keywords: modèle EGC; politique commerciale; fraude fiscale;

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    1. Richard Harris, 1983. "Applied General Equilibrium Analysis of Small Open Economies with Scale Economies and Imperfect Competition," Working Papers 524, Queen's University, Department of Economics.
    2. de Melo, Jaime, 1988. "Computable general equilibrium models for trade policy analysis in developing countries: A survey," Journal of Policy Modeling, Elsevier, vol. 10(4), pages 469-503.
    3. Victor Ginsburgh & Michiel Keyzer, 2002. "The Structure of Applied General Equilibrium Models," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262571579, December.
    4. Cockburn, John & Decaluwe, Bernard & Dostie, Benoît, 1998. "Les leçons du mariage entre les modèles d'équilibre général calculable et la nouvelle théorie du commerce international: application à la Tunisie," Cahiers de recherche 9804, Université Laval - Département d'économique.
    5. Robinson, Sherman, 1989. "Multisectoral models," Handbook of Development Economics, in: Hollis Chenery & T.N. Srinivasan (ed.), Handbook of Development Economics, edition 1, volume 2, chapter 18, pages 885-947 Elsevier.
    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, vol. 22(3), pages 1007-51, September.
    7. Akiko Suwa, 1991. "Les modèles d'équilibre général calculable," Économie et Prévision, Programme National Persée, vol. 97(1), pages 69-76.
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