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La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger

Author

Listed:
  • Celine de Quatrebarbes

    (CERDI - Centre d'Études et de Recherches sur le Développement International - UdA - Université d'Auvergne - Clermont-Ferrand I - CNRS - Centre National de la Recherche Scientifique)

  • Dorothée Boccanfuso

    (GREDI - Groupe de recherche en économie et développement international [Sherbrooke] - École de gestion de l'Université de Sherbrooke - UdeS - Université de Sherbrooke)

  • Luc Savard

    (GREDI - Groupe de recherche en économie et développement international [Sherbrooke] - École de gestion de l'Université de Sherbrooke - UdeS - Université de Sherbrooke)

Abstract

Afin de disposer des ressources publiques nécessaires à son développement, le Niger étudie la possibilité d'élargir l'assiette fiscale de la TVA aux biens exonérés et aux biens d'alimentations de base. Cette proposition a provoqué des oppositions violentes conduisant à poser la question des impacts sociaux de la fiscalité. Nous avons construit le premier modèle d'équilibre général calculable micro-macro de l'économie réelle du Niger, permettant d'analyser l'impact social et de mener une analyse distributive de différents systèmes de TVA : TVA pure, maintien des exonérations dans l'agriculture vivrière, système de TVA à taux multiples. Selon notre modèle, le maintien des exonérations de TVA dans l'agriculture associée à l'élargissement de l'assiette fiscale dans les autres secteurs permet de tenir compte des objectifs nationaux de lutte contre la pauvreté tout en augmentant les recettes de l'Etat. L'impact social net des exonérations dépend de la structure économique du secteur. Si l'objectif est la fin des exonérations, notre modèle montre qu'une application du taux unique conforme à la théorie favorise la croissance alors que l'introduction d'un taux réduit sur les biens d'agriculture vivrière permet d'alléger l'impact social de la fin des exonérations.

Suggested Citation

  • Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2011. "La fin des exonérations de TVA est-elle favorable aux pauvres ? Le cas du Niger," Working Papers halshs-00553105, HAL.
    • Handle: RePEc:hal:wpaper:halshs-00553105
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00553105
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    References listed on IDEAS

    as
    1. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638.
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    5. Jean-François Gautier, 2001. "Taxation optimale et réformes fiscales dans les PED : une revue de littérature tropicalisée," Working Papers DT/2001/02, DIAL (Développement, Institutions et Mondialisation).
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    7. Luc Savard, 2005. "Poverty and Inequality Analysis within a CGE Framework: A Comparative Analysis of the Representative Agent and Microsimulation Approaches," Development Policy Review, Overseas Development Institute, vol. 23(3), pages 313-331, May.
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    Cited by:

    1. Rafael Aguirre Unceta, 2018. "Niger : la Quête du Développement dans un Contexte Adverse," Working Papers hal-02046108, HAL.
    2. Rafael AGUIRRE UNCETA, 2018. "Niger : la Quête du Développement dans un Contexte Adverse," Working Papers P247, FERDI.

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    More about this item

    Keywords

    Modèle d'équilibre général calculable; micro-simulation; Taxe sur la Valeur Ajoutée; Niger; exonérations; analyse distributive; Niger.;
    All these keywords.

    JEL classification:

    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models

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