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Le paradoxe de la fiscalité agricole en Afrique Sub-saharienne

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  • Catherine ARAUJO BONJEAN

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Gérard CHAMBAS

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

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

Suggested Citation

  • Catherine ARAUJO BONJEAN & Gérard CHAMBAS, 1999. "Le paradoxe de la fiscalité agricole en Afrique Sub-saharienne," Working Papers 199915, CERDI.
    • Handle: RePEc:cdi:wpaper:114
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    References listed on IDEAS

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    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. 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.
    3. 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.
    4. 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.
    5. Catherine ARAUJO BONJEAN & Gérard CHAMBAS, 1997. "La taxation des exportations agricoles en Côte d'Ivoire après la dévaluation," Working Papers 199711, CERDI.
    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. Mohan Rao, J., 1989. "Taxing agriculture: Instruments and incidence," World Development, Elsevier, vol. 17(6), pages 809-823, June.
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    Cited by:

    1. 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.
    2. 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.
    3. Adandohoin, Kodjo, 2018. "Tax transition in developing countries: Do VAT and excises really work?," MPRA Paper 91522, University Library of Munich, Germany.
    4. Céline de Quatrebarbes & Savard Luc & Boccanfuso Dorothée, 2011. "Can the suppression of VAT exemption support the poor? The case of Niger," EcoMod2011 3227, EcoMod.
    5. 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.
    6. 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).

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