Showing 1 - 4 of 4
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...
Persistent link: https://www.econbiz.de/10005249489
Tariff harmonization in the UEMOA (WAMU) at the beginning of 2000 will lead to an increase of tariffs in Benin. Based on a CGE model, this paper simulates the impact of this reform on Benin. We focus our model on the cross-border trade between Benin and Nigeria. We consider that cross-border...
Persistent link: https://www.econbiz.de/10005094541
Since de Soto’s work, the entrepreneur’s choice to enter or not the formal sector is usually compared to a tax evasion behaviour. This characterisation seems to be weakened by many recent surveys where it appears that fiscal rules are generally unknown by managers. This article tries to...
Persistent link: https://www.econbiz.de/10005181785
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...
Persistent link: https://www.econbiz.de/10005181799