Are There Good Taxes and Bad Taxes in C?te d'Ivoire Economy?

摘要

This paper analyzes the individual effects of various fiscal instruments practiced in C?te d'Ivoire on national revenue. In a macro econometric model including the behavioral equations of economic agents submitted to taxation, and whose economic behavior has an impact on national revenue, we evaluated over the period 1996-2013, the effects of various taxes retained, on national revenue. The results show, on the one hand, that taxes on exports, value added tax, and household income tax had negative effects on national revenue during the study period with a relatively small effect for household income tax. On the other hand, taxes on imports and the tax on financial corporations have had positive effects on national revenue. As for the tax on non-financial corporations, its effects on national revenue are alternating but, generally positive.