Fiscal reforms and income inequalities in Senegal and Burkina Faso: a comparative study

Mbaye Diene
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引用次数: 1

Abstract

There have been income and welfare redistribution in Burkina Faso and Senegal occasioned by fiscal reforms undertaken within the context of the WAEMU, where a unique VAT tax and common tariffs harmonization were adopted. The measure of redistributive effects and the costs of the horizontal inequality generated by the new taxations shows that, although the reforms are deemed positive for both countries, Burkina Faso benefited more. This is mainly explained by the relatively important place of fiscal evasion, with the self-consumption and the informal sector, and by the fact that most of the goods consumed by the poor households are not liable to taxation. The performances of tax systems have been improved, with an appreciable reduction in inequality in the two countries, particularly for Burkina Faso. The excess fiscal revenues generated from taxation are more important after the reform for both Senegal and Burkina Faso. African Journal of Economic Policy Vol. 11(2) 2004: 73-92
塞内加尔和布基纳法索的财政改革和收入不平等:比较研究
在西非经济联盟范围内进行的财政改革,在布基纳法索和塞内加尔进行了收入和福利再分配,其中采用了独特的增值税和统一的关税。对再分配效应和新税收产生的横向不平等成本的衡量表明,尽管改革被认为对两国都是积极的,但布基纳法索受益更多。这主要是由于逃税的相对重要的地方,自我消费和非正式部门,以及贫困家庭消费的大多数商品不需要纳税的事实。税收制度的执行情况有所改善,两国的不平等现象明显减少,特别是布基纳法索。对塞内加尔和布基纳法索来说,改革后由税收产生的超额财政收入更为重要。《经济研究》Vol. 11(2) 2004: 73-92
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