[ Trappe à fiscalité: Le cas de l’économie ivoirienne ]
Volume 35, Issue 2, January 2022, Pages 324–334
Paul Vivien Oyibo1
1 Laboratory of Analysis and Modeling of Economic Policies (LAMPE), Alassane Ouattara University of Bouaké, Côte d'Ivoire
Original language: French
Copyright © 2022 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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.
Author Keywords: optimal taxation, tax revenues, government spending, economic growth.
Volume 35, Issue 2, January 2022, Pages 324–334
Paul Vivien Oyibo1
1 Laboratory of Analysis and Modeling of Economic Policies (LAMPE), Alassane Ouattara University of Bouaké, Côte d'Ivoire
Original language: French
Copyright © 2022 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
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.
Author Keywords: optimal taxation, tax revenues, government spending, economic growth.
Abstract: (french)
Dans cet article, nous avons vérifié l’hypothèse de la trappe à fiscalité ou encore l’existence d’une relation négative entre le taux d’imposition structurel et la croissance lorsque le taux d’endettement public connaît une augmentation dans le cadre très spécial d’un pays en développement, comme la Côte d’Ivoire. De ce fait, nous avons estimé un modèle quadratique augmenté. Les résultats issus de l’estimation, couvrant la période 1985 à 2019 portent sur deux volets. Dans un premier volet, les résultats soutiennent que la courbe de Laffer est vérifiée et la Côte d’Ivoire se positionne du côté gauche de l’optimum fiscal. Dans un second volet, il ressort que l’économie ivoirienne échappe à ce piège.
Author Keywords: trappe à la fiscalité, taux d’imposition optimale, recettes fiscales, déficit public, croissance économique.
How to Cite this Article
Paul Vivien Oyibo, “Tax trap: The case of the Ivorian economy,” International Journal of Innovation and Applied Studies, vol. 35, no. 2, pp. 324–334, January 2022.
