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La politique fiscale agit-elle sur la croissance ?

  • Jean-François BRUN

    ()

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

  • Gérard CHAMBAS

    ()

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

  • Jean-Louis COMBES

    ()

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

A la suite de Barro (1991), un grand nombre de travaux sont consacrés à l'analyse empirique des facteurs de la croissance économique, mais ils omettent le plus souvent de tenir compte de la fiscalité. Cette omission est d'autant plus surprenante que beaucoup de pays ont mis en œuvre, dans les deux dernières décennies, des réformes visant à réduire les distorsions d'origine fiscale. L'objectif de cet article est de pallier cette lacune par une analyse de l'influence de la fiscalité sur la croissance à partir de séries internationales en pooling. Deux résultats essentiels sont obtenus : le taux de prélèvement global par rapport au produit est un facteur de moindre croissance. De plus, la croissance est défavorablement affectée par la part des impôts assis sur le commerce extérieur dans les recettes globales.

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Paper provided by CERDI in its series Working Papers with number 199808.

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Length: 11
Date of creation: 1998
Date of revision:
Publication status: Published in Revue d'Economie du Développement, 1998, pages 115-125
Handle: RePEc:cdi:wpaper:76
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