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Taxation and hunger in Goma city -D.R. Congo: the human cost of food taxation in the context of a security crisis
[Fiscalité et faim dans la ville de Goma -R.D. Congo : le coût humain de la fiscalité alimentaire en contexte de crise sécuritaire]

Author

Listed:
  • Clément-François Wakwinga Wabenga

    ((CURDES) - Centre Universitaire de Recherche pour le Développement Économique et Social (CURDES))

  • Dieu-Merci Kambale Kahandukya

    ((CERAD) - Centre des Économistes pour la Recherche – Action et le Développement (CERAD))

  • Paul Senzira Nahayo

    ((CERAD) - Centre des Économistes pour la Recherche – Action et le Développement (CERAD))

Abstract

This paper assesses the effect of food taxation on the well-being of Goma households in the context of a security crisis. Using a hypothetico-deductive approach and a computable general equilibrium model on a random sample of 392 households and other secondary sources, it reveals a significant deterioration in well-being: falling real income, high inflation (Fisher index of 1.84), and over-taxation of up to 60% of sales. The indirect utility function shows a decline of USD 36.77, requiring an additional income of over USD 200 per month to maintain the initial standard of living. The study highlights an illegal and oppressive tax system, acting without compensation, and underlines the urgency of tax reforms, pacification of agricultural areas, and policies to support local production to restore market efficiency.

Suggested Citation

  • Clément-François Wakwinga Wabenga & Dieu-Merci Kambale Kahandukya & Paul Senzira Nahayo, 2025. "Taxation and hunger in Goma city -D.R. Congo: the human cost of food taxation in the context of a security crisis [Fiscalité et faim dans la ville de Goma -R.D. Congo : le coût humain de la fiscali," Post-Print hal-05245548, HAL.
    • Handle: RePEc:hal:journl:hal-05245548
    Note: View the original document on HAL open archive server: https://hal.science/hal-05245548v1
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