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

Author

Listed:
  • Dorothée Boccanfuso

    () (GREDI, Faculte d'administration, Université de Sherbrooke)

  • Céline de Quatrebarbes

    () (CERDI, Universite d'Auvergne)

  • Luc Savard

    () (GREDI, Faculte d'administration, 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 de certaines exonérations, système de TVA à taux multiples. Selon nos résultats, l’impact d’un système de TVA pure à taux unique est préférable en termes de croissance économique néanmoins, les exonérations de TVA dans l’agriculture permettent de ne pas contrecarrer les programmes de lutte contre la pauvreté tout en assurant une augmentation du revenu de l’Etat.

Suggested Citation

  • Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2010. "La fin des exonérations de TVA sur les biens agricoles est-elle favorable aux pauvres ? Le cas du Niger," Cahiers de recherche 10-28, Departement d'Economique de l'École de gestion à l'Université de Sherbrooke.
  • Handle: RePEc:shr:wpaper:10-28
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    File URL: http://gredi.recherche.usherbrooke.ca/wpapers/GREDI-1028.pdf
    File Function: First version, 2010
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    More about this item

    Keywords

    Modèle d’équilibre général calculable; micro-simulation; Taxe sur la Valeur Ajoutée; exonérations; analyse distributive; Niger;

    JEL classification:

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

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