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La politique fiscale agit-elle sur la croissance ?

Author

Listed:
  • Jean-François BRUN

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Gérard CHAMBAS

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

  • Jean-Louis COMBES

    (Centre d'Etudes et de Recherches sur le Développement International(CERDI))

Abstract

A la suite de Barro (1991), un grand nombre de travaux sont consacrés à l'analyse empirique des facteurs de la croissance économique, mais ils omettent le plus souvent de tenir compte de la fiscalité. Cette omission est d'autant plus surprenante que beaucoup de pays ont mis en œuvre, dans les deux dernières décennies, des réformes visant à réduire les distorsions d'origine fiscale. L'objectif de cet article est de pallier cette lacune par une analyse de l'influence de la fiscalité sur la croissance à partir de séries internationales en pooling. Deux résultats essentiels sont obtenus : le taux de prélèvement global par rapport au produit est un facteur de moindre croissance. De plus, la croissance est défavorablement affectée par la part des impôts assis sur le commerce extérieur dans les recettes globales.

Suggested Citation

  • Jean-François BRUN & Gérard CHAMBAS & Jean-Louis COMBES, 1998. "La politique fiscale agit-elle sur la croissance ?," Working Papers 199808, CERDI.
    • Handle: RePEc:cdi:wpaper:76
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    Cited by:

    1. Nezha BOUSSELHAMI & Moustapha HAMZAOUI, 2018. "Moroccan tax potential: Econometric analysis through the tax effort," Turkish Economic Review, KSP Journals, vol. 5(1), pages 22-32, March.
    2. Emile AIFA, 2024. "Taxation and Economic Growth in Benin: Does the Rate “eat†the Base?," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 14(6), pages 1-26.

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