This paper analyses whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation’s rate of the...

[fre] L'objet de cet article est de savoir dans quelle mesure il peut être souhaitable de taxer le secteur informel. Un modèle théorique de taxation optimale permet d'abord de fournir une réponse analytique à cette question. Une version empirique du modèle permet ensuite d'estimer les taux...

The question of this paper is whether it is worth taxing the black market. A theoretical optimal tax model provides a first analytical discussion. An empirical version allows us to estimate an optimal tax system for Madagascar. For reasonable inequality aversion parameters, the taxation?s rate...

La question posée par ce papier est la suivante : dans quelle mesure est-il souhaitable de taxer le secteur informel ? Un modèle théorique de taxation optimale permet d’abord de fournir une réponse analytique à cette question. Une version empirique du modèle permet ensuite d’estimer...

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...

Since the beginning of the 80’s, the developing countries have been forced to launch a fiscal reform. Most African countries are currently right in the middle of this reform process. This reform has two objectives: first, to increase fiscal pressure; second, to substitute domestic taxes to...