Since the 1994 devaluation, growth resumed in Mali without any significant decrease of poverty. This may be explained by the high level of inequality, which has increased in the recent period. The poverty reduction strategy described in the PRSP relies mainly on increasing the supply of primary...

Considered an “A-student” by the Bretton Woods Institutions, Mali benefitsfiom debt relief: Growth resumed afier the 1994 devaluation, but poverty did not decrease significantly. The Poverty Reduction Strategy Paper gives priority to investment in education and health. In countries like...

Since the 1994 devaluation, growth has been quite strong in Mali (about 5% p.a. on average), but much weaker in terms of GDP per person (about 2.6% p.a.) due to a very high index of fecundity. Growth is still very unstable, due to a large share of agriculture in GDP and very sensitive to...

Since the 1994 devaluation, growth has been quite strong in Mali (about 5%), but much weaker in terms of GDP per person (about 2.6%) due to a very high index of fecundity (6.8). Growth is still very unstable, due to a large share of agriculture in GDP (40%) and very sensitive to rainfall and...

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...

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...

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 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...

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...