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...

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...

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...

Gesucht wird nach dem Grund, warum in Madagaskar in den späten 90er Jahren die Vergabe von Bankkrediten deutlich zurückging, obwohl das Bankensystem als solches über eine hohe Liquidität verfügte. Drei Ursachen werden genannt: (1) Zur Bekämpfung inflationären Drucks als Folge der...