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

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Author Info

  • Dorothée Boccanfuso

    ()
    (GREDI, Faculte d'administration, Université de Sherbrooke)

  • Céline de Quatrebarbes

    ()
    (CERDI, Universite d'Auvergne)

  • Luc Savard

    ()
    (GREDI, Faculte d'administration, Université de Sherbrooke)

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 de certaines exonérations, système de TVA à taux multiples. Selon nos résultats, l’impact d’un système de TVA pure à taux unique est préférable en termes de croissance économique néanmoins, les exonérations de TVA dans l’agriculture permettent de ne pas contrecarrer les programmes de lutte contre la pauvreté tout en assurant une augmentation du revenu de l’Etat.

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File URL: http://gredi.recherche.usherbrooke.ca/wpapers/GREDI-1028.pdf
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Bibliographic Info

Paper provided by Departement d'Economique de la Faculte d'administration à l'Universite de Sherbrooke in its series Cahiers de recherche with number 10-28.

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Length: 32 pages
Date of creation: 16 Nov 2010
Date of revision:
Handle: RePEc:shr:wpaper:10-28

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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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