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Who benefits from combined tax and public expenditure policies in Cameroon

Author

Listed:
  • Tabi Atemnkeng Johannes
  • Peter Angyie Etoh-Anzah
  • Akwi Tafah

    (University of Dschang, Cameroon)

Abstract

This paper jointly and separately examines the redistributive and poverty effects of tax and public expenditures (education and health) in Cameroon. The tax system is generally progressive but less so than the benefits of public expenditure. While overall public spending is mostly progressive in rural areas, followed by semi-urban and urban areas, the opposite is true for tax incidence. Tax burden weighs more on the urban, followed by rural and semi-urban population. Putting the two sets of policies together, they are found to mainly reflect fiscal policies in that they are more progressive and poverty-reducing when we use relative poverty lines, in rural areas, followed by semi-urban and urban areas, respectively. Though we also realized a poverty- increasing effect of the net tax system using absolute poverty lines, the poverty impact still remains minimal in the rural areas where poverty is high and inequality actually increased between 1996 and 2001.

Suggested Citation

  • Tabi Atemnkeng Johannes & Peter Angyie Etoh-Anzah & Akwi Tafah, 2009. "Who benefits from combined tax and public expenditure policies in Cameroon," Journal of Developing Areas, Tennessee State University, College of Business, vol. 43(1), pages 1-23, September.
    • Handle: RePEc:jda:journl:vol.43:year:2009:issue1:pp:1-23
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    More about this item

    Keywords

    Fiscal Policy; Taxes; Public Expenditures; Incidence; Inequality; Poverty; Cameroon;
    All these keywords.

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • H52 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Education
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty
    • I31 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - General Welfare, Well-Being

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