IDEAS home Printed from https://ideas.repec.org/p/dia/wpaper/dt200003.html
   My bibliography  Save this paper

L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar

Author

Listed:
  • Jean-François Gautier

    () (DIAL, Université Paris IX)

Abstract

Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border trade is settled by the opportunity of lower tariffs in Benin and the existence of quotas in Nigeria. Crossborder traders are supposed to behave like monopolies, which allow us to introduce endogenous markup in the model. We show that the tariff harmonization will depress the cross-border trade but not necessarily Benin’s economy on a whole. A liberalization of the Nigerian’s economy will on the other hand lead to an uncompensated cut in Benin’s GDP. _________________________________ L’harmonisation douanière début 2000 au sein des pays de l’UEMOA doit se traduire pour le Bénin par un réarmement tarifaire. Ce papier se propose d’étudier, grâce à un EGC, l’impact que pourrait produire cette hausse des droits au Bénin. Nous y apportons une attention particulière sur les relations commerciales qui lient le Bénin au Nigeria. Nous formalisons la demande du Nigeria en partant du principe que le commerce trans-frontalier est déterminé par un arbitrage entre les conditions d’importation au Bénin (libéral) et au Nigeria (restrictif). La modélisation du comportement des commerçants béninois permet d’introduire une concurrence imparfaite dans le modèle. Nous montrons que le TEC comporte un effet dépressif sur le commerce transfrontalier, mais pas forcément sur le reste de l’économie béninoise. La libéralisation du marché nigérian provoquerait par contre une perte de revenu non compensable pour l’économie béninoise.

Suggested Citation

  • Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/03, DIAL (Développement, Institutions et Mondialisation).
  • Handle: RePEc:dia:wpaper:dt200003
    as

    Download full text from publisher

    File URL: http://www.dial.ird.fr/media/ird-sites-d-unites-de-recherche/dial/documents/publications/doc_travail/2000/2000-03
    File Function: First version, 2000
    Download Restriction: no

    References listed on IDEAS

    as
    1. de Melo, Jaime, 1988. "Computable general equilibrium models for trade policy analysis in developing countries: A survey," Journal of Policy Modeling, Elsevier, vol. 10(4), pages 469-503.
    2. Harris, Richard, 1984. "Applied General Equilibrium Analysis of Small Open Economies with Scale Economies and Imperfect Competition," American Economic Review, American Economic Association, vol. 74(5), pages 1016-1032, December.
    3. Cockburn, John & Decaluwe, Bernard & Dostie, Benoît, 1998. "Les leçons du mariage entre les modèles d'équilibre général calculable et la nouvelle théorie du commerce international: application à la Tunisie," Cahiers de recherche 9804, Université Laval - Département d'économique.
    4. Victor Ginsburgh & Michiel Keyzer, 2002. "The Structure of Applied General Equilibrium Models," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262571579, December.
    5. Akiko Suwa, 1991. "Les modèles d'équilibre général calculable," Économie et Prévision, Programme National Persée, vol. 97(1), pages 69-76.
    6. Robinson, Sherman, 1989. "Multisectoral models," Handbook of Development Economics, in: Hollis Chenery & T.N. Srinivasan (ed.),Handbook of Development Economics, edition 1, volume 2, chapter 18, pages 885-947, Elsevier.
    7. Shoven, John B & Whalley, John, 1984. "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, American Economic Association, vol. 22(3), pages 1007-1051, September.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    modèle EGC; politique commerciale; fraude fiscale;

    JEL classification:

    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

    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:dia:wpaper:dt200003. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Loic Le Pezennec). General contact details of provider: http://edirc.repec.org/data/diallfr.html .

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.