IDEAS home Printed from https://ideas.repec.org/a/prs/rtiers/tiers_1293-8882_2001_num_42_168_1548.html

Le paradoxe de la fiscalité agricole en Afrique subsaharienne

Author

Listed:
  • Catherine Araujo-Bonjean
  • Gérard Chambas

Abstract

In many sub-saharan african countries, agricultural sector adjustment programs failed to succeed because of a severe budgetary constraint which prevent actual reform of the incentive scheme and lead to maintain a high degree of taxation on agricultural exports. On the basis of theoretical litterature and african agricultural sector specificities, the aim of this paper is to draw the main caracteristics of a tax policy for the agricultural sector which would enhance agricultural growth. It is suggested to replace export tarifs by a tax on agricultural income collected at the border, to introduce a land tax in the most favorable areas, and to keep agricultural inputs free from any taxation
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Catherine Araujo-Bonjean & Gérard Chambas, 2001. "Le paradoxe de la fiscalité agricole en Afrique subsaharienne," Revue Tiers Monde, Programme National Persée, vol. 42(168), pages 773-788.
    • Handle: RePEc:prs:rtiers:tiers_1293-8882_2001_num_42_168_1548
    DOI: 10.3406/tiers.2001.1548
    Note: DOI:10.3406/tiers.2001.1548
    as

    Download full text from publisher

    File URL: https://doi.org/10.3406/tiers.2001.1548
    Download Restriction: no
    File URL: https://www.persee.fr/doc/tiers_1293-8882_2001_num_42_168_1548
    Download Restriction: no
    File URL: https://libkey.io/10.3406/tiers.2001.1548?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Patrick Plane, 1996. "La privatisation des services publics en Afrique subsaharienne. Enjeux et incertitudes," Revue Économique, Programme National Persée, vol. 47(6), pages 1409-1421.
    2. Khan, Mahmood Hasan, 2001. "Agricultural taxation in developing countries: a survey of issues and policy," Agricultural Economics, Blackwell, vol. 24(3), pages 315-328, March.
    3. Mohan Rao, J., 1989. "Taxing agriculture: Instruments and incidence," World Development, Elsevier, vol. 17(6), pages 809-823, June.
    4. Catherine ARAUJO BONJEAN & Gérard CHAMBAS, 1997. "La taxation des exportations agricoles en Côte d'Ivoire après la dévaluation," Working Papers 199711, CERDI.
    5. Krueger, Anne O & Schiff, Maurice & Valdes, Alberto, 1988. "Agricultural Incentives in Developing Countries: Measuring the Effect of Sectoral and Economywide Policies," The World Bank Economic Review, World Bank, vol. 2(3), pages 255-271, September.
    6. Hoff, Karla, 1991. "Land Taxes, Output Taxes, and Sharecropping: Was Henry George Right?," The World Bank Economic Review, World Bank, vol. 5(1), pages 93-111, January.
    7. Skinner, Jonathan, 1991. "If Agricultural Land Taxation Is So Efficient, Why Is It So Rarely Used?," The World Bank Economic Review, World Bank, vol. 5(1), pages 113-133, January.
    8. Sahn, David E. & Dorosh, Paul & Younger, Stephen, 1996. "Exchange rate, fiscal and agricultural policies in Africa: Does adjustment hurt the poor?," World Development, Elsevier, vol. 24(4), pages 719-747, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mulendu, Mbusa, 2015. "Transition Fiscale Et Regressivite Des Impots Domestiques Indirects En Afrique Sub-Saharienne [Fiscal Transition System And Indirect Taxes In Sub-Saharan Africa]," MPRA Paper 71653, University Library of Munich, Germany, revised 2016.
    2. Unknown, 2011. "Food sovereignty and agricultural trade policy commitments: How much leeway do West African nations have?," Working Papers 208111, Institut National de la recherche Agronomique (INRA), Departement Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2).
    3. Laroche Dupraz, C. & Postolle, A., 2013. "Food sovereignty and agricultural trade policy commitments: How much leeway do West African nations have?," Food Policy, Elsevier, vol. 38(C), pages 115-125.
    4. Laroche Dupraz, Catherine & Postolle, Angele, 2011. "Food Sovereignty and Agricultural Trade Policy Commitments: What are the Margins of Manoeuvre for West African States?," 2011 International Congress, August 30-September 2, 2011, Zurich, Switzerland 114402, European Association of Agricultural Economists.
    5. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
    6. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gelan, Ayele, 2004. "System-wide Impacts of Agricultural Export Taxes: A Simulation Experiment with Ethiopian Data," MPRA Paper 1490, University Library of Munich, Germany.
    2. Kamel Louhichi & Aymeric Ricome & Sergio Gomez y Paloma, 2022. "Impacts of agricultural taxation in Sub‐Saharan Africa: Insights from agricultural produce cess in Tanzania," Agricultural Economics, International Association of Agricultural Economists, vol. 53(5), pages 671-686, September.
    3. Indira Rajaraman, 2003. "Tackling Agriculture in a Developing Country: A Proposal for India," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0322, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Assunção, Juliano Junqueira & Moreira, Humberto Ataíde, 2004. "Land taxes in a Latin American context," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 526, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    5. World Bank, 2003. "Colombia : Agricultural and Rural Competitiveness," World Bank Publications - Reports 15711, The World Bank Group.
    6. Glauben, Thomas & Herzfeld, Thomas & Loy, Jens-Peter & Renner, Swetlana & Hockmann, Heinrich, 2012. "The impact of fiscal policies on agricultural household decisions," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 29(2), pages 166-177.
    7. Black, Jane & de Meza, David, 1997. "Everyone may benefit from subsidising entry to risky occupations," Journal of Public Economics, Elsevier, vol. 66(3), pages 409-424, December.
    8. Kalkuhl, Matthias & Fernandez Milan, Blanca & Schwerhoff, Gregor & Jakob, Michael & Hahnen, Maren & Creutzig, Felix, 2018. "Can land taxes foster sustainable development? An assessment of fiscal, distributional and implementation issues," Land Use Policy, Elsevier, vol. 78(C), pages 338-352.
    9. Schiff, Maurice & Valdes, Alberto, 1998. "Agriculture and the macroeconomy," Policy Research Working Paper Series 1967, The World Bank.
    10. World Bank, 2019. "Tanzania Economic Update, December 2019," World Bank Publications - Reports 36927, The World Bank Group.
    11. Florence Contré & Ian Goldin, 1991. "L'agriculture en période d'ajustement au Brésil," Revue Tiers Monde, Programme National Persée, vol. 32(126), pages 271-302.
    12. World Bank, 2005. "Local Government Taxation Reform in Tanzania : A Poverty and Social Impact Analysis (PSIA), Report on Economic and Sector Work," World Bank Publications - Reports 8816, The World Bank Group.
    13. T. Ademola OYEJIDE, 2000. "Interests And Options Of Developing And Least-Developed Countries In A New Round Of Multilateral Trade Negotiations," G-24 Discussion Papers 2, United Nations Conference on Trade and Development.
    14. Kim, Kwansoo & Barham, Bradford L. & Coxhead, Ian, 2001. "Measuring soil quality dynamics: A role for economists, and implications for economic analysis," Agricultural Economics, Blackwell, vol. 25(1), pages 13-26, June.
    15. Coxhead, Ian A. & Jayasuriya, Sisira, 2003. "Trade, Liberalization, Resource Degradation and Industrial Pollution in Developing Countries: An Integrated Analysis," Staff Papers 12691, University of Wisconsin-Madison, Department of Agricultural and Applied Economics.
    16. Mackinnon, John & Reinikka, Ritva, 2000. "Lessons from Uganda on strategies to fight poverty," Policy Research Working Paper Series 2440, The World Bank.
    17. Cheng, Fuzhi & Orden, David, 2005. "Exchange rate misalignment and its effects on agricultural producer support estimates: empirical evidence from India and China," MTID discussion papers 81, International Food Policy Research Institute (IFPRI).
    18. Anne O. Krueger & David Orsmond, 1990. "Impact of Government on Growth and Trade," NBER Working Papers 3545, National Bureau of Economic Research, Inc.
    19. Driouchi, Ahmed, 2009. "Failure of Participation & “Missing Women” in South Mediterranean Economies," MPRA Paper 21541, University Library of Munich, Germany, revised 22 Mar 2010.
    20. Romeo M. Bautista & Sherman Robinson & Finn Tarp & Peter Wobst, 2001. "Policy Bias and Agriculture: Partial and General Equilibrium Measures," Review of Development Economics, Wiley Blackwell, vol. 5(1), pages 89-104, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prs:rtiers:tiers_1293-8882_2001_num_42_168_1548. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Equipe PERSEE (email available below). General contact details of provider: https://www.persee.fr/collection/tiers .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.