Johannes, Tabi Atemnkeng; Akwi, Tafah; Anzah, Peter Etoh - Partenariat en Politiques Économiques (PEP), … - 2006
Most fiscal incidence studies neither analyze simultaneously the tax and benefit indicence (simply known as net fiscal … incidence) nor actually relate poverty indices to fiscal impact. This paper jointly and separately examines the redistributive … areas, followed by semi-urban and urban areas, the opposite is true for tax incidence. Tax burden weighs more on the urban …