In this article, we have verified the hypothesis of the tax trap or the existence of a negative relationship between the structural tax rate and growth when the public debt ratio experiences an increase in the very special context. from a developing country, such as Côte d'Ivoire. Therefore, we estimated the quadratic model. The results of the estimate, covering the period 1985 to 2019, relate to two parts. In the first part, the results support that the Laffer curve is verified and the Ivory Coast is positioned on the left side of the fiscal optimum. In a second part, it emerges that the Ivorian economy escapes this trap.
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