L’impôt sur les facteurs de production est-il une solution pour fiscaliser les entreprises informelles ?

Many fiscal reforms in LDC’s have relied on the introduction of a presumptive tax. Aims were to simplify the tax system and to enhance the fiscal base by introducing previously informal enterprises. Theoretical qualities of positive incidence and of redistribution effects have been shown, but empiricism seems to be not so trivial. Simulation of the reform in Madagascar confirms the positive incidence of presumptive taxation on production incitements. Nevertheless, because of technical difficulties, economies of scale in the production process are poorly incorporated in our estimations. A simulation then produces a negative distributive impact of the tax.