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A gender analysis of tax reforms in Burkina Faso

Author

Listed:
  • Helene Maisonnave

    (ULH - Université Le Havre Normandie - NU - Normandie Université, EDEHN - Equipe d'Economie Le Havre Normandie - ULH - Université Le Havre Normandie - NU - Normandie Université)

  • Pierre N Mamboundou

    (ULH - Université Le Havre Normandie - NU - Normandie Université, EDEHN - Equipe d'Economie Le Havre Normandie - ULH - Université Le Havre Normandie - NU - Normandie Université)

Abstract

Reforming the value added tax (VAT) system to increase public resources in Burkina Faso is a potential government option to finance public policies that reduce poverty and gender inequality. However, this fiscal policy could have adverse effects on both men and women in terms of income, labour participation and unpaid household tasks. To assess the effects of this reform on gender poverty and inequality, a gender aware Computable General Equilibrium model coupled to a microsimulation module was built. The results suggest that the reform undermines household welfare and gender equality. The increase in poverty is due to the decrease in household income and consumption. Gender inequalities are impacted by the sharp reduction in their wages.
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Suggested Citation

  • Helene Maisonnave & Pierre N Mamboundou, 2022. "A gender analysis of tax reforms in Burkina Faso," Post-Print hal-04535859, HAL.
    • Handle: RePEc:hal:journl:hal-04535859
    Note: View the original document on HAL open archive server: https://hal.science/hal-04535859
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    References listed on IDEAS

    as
    1. Sarah Gammage, 2010. "Time Pressed and Time Poor: Unpaid Household Work in Guatemala," Feminist Economics, Taylor & Francis Journals, vol. 16(3), pages 79-112.
    2. Sayyid Salman Rizavi & Catherine Sofer, 2010. "Household Division of Labor : Is There Any Escape From Traditional Gender Roles ?," Post-Print halshs-00461494, HAL.
    3. Elissa Braunstein & Stephanie Seguino, 2018. "The impact of economic policy and structural change on gender employment inequality in Latin America, 1990–2010," Review of Keynesian Economics, Edward Elgar Publishing, vol. 6(3), pages 307–332-3, July.
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    More about this item

    JEL classification:

    • O5 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies
    • D5 - Microeconomics - - General Equilibrium and Disequilibrium

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