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Assessment of fiscal space in Morocco: An empirical analysis through the tax effort approach

Author

Listed:
  • Abderrahim AMEDJAR
  • Zakaria CHAKHAT
  • Bilal EL BARROUZ

Abstract

This paper approaches the question of assessing the Moroccan fiscal space in through the approach of the fiscal effort, this issue seems to be relevant in a context, as the Moroccan one, where taxation generates most of the budget's state resources. The tax effort is an important indicator, because it helps concomitantly to appreciate the ability to exploit tax resources, and to evaluate the ratio of government revenues comparing to the level of levy determined by the structural factors. To do this, we used a random-effect model during the 1990-2012, the main results: A positive tax effort reflects a level of taxation higher than the expected deduction taking into account the structural characteristics of the country. It can be deduced that the public revenue area is well exploited. JEL classification numbers : H60 ; H22 ; C23 ; C52Keywords: Budget Space; tax effort; panel data; Random Effects Model

Suggested Citation

  • Abderrahim AMEDJAR & Zakaria CHAKHAT & Bilal EL BARROUZ, 2018. "Assessment of fiscal space in Morocco: An empirical analysis through the tax effort approach," Journal of Statistical and Econometric Methods, SCIENPRESS Ltd, vol. 7(2), pages 1-2.
    • Handle: RePEc:spt:stecon:v:7:y:2018:i:2:f:7_2_2
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    References listed on IDEAS

    as
    1. Hausman, Jerry, 2015. "Specification tests in econometrics," Applied Econometrics, Russian Presidential Academy of National Economy and Public Administration (RANEPA), vol. 38(2), pages 112-134.
    2. Jean-François BRUN & Gérard CHAMBAS & Fouzi MOURJI, 2006. "Garantir l'espace budgétaire pour le développement humain au Maroc," Working Papers 200634, CERDI.
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    More about this item

    Keywords

    budget space; tax effort; panel data; random effects model;
    All these keywords.

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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