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Impact de la décentralisation fiscale sur l’inclusion sociale au niveau local au Maroc Une analyse empirique à l’aide de l’approche ARDL en séries chronologiques
[Impact of fiscal decentralization on social inclusion at the local level in Morocco: An empirical analysis using the ARDL time series approach]

Author

Listed:
  • Boukbech, Rachid
  • Liouaeddine, Mariem

Abstract

The objective of this article is to assess the impact of fiscal decentralization on social inclusion at the local level in Morocco during the period 2002-2017. To this end, we constructed a social inclusion index (IIS) according to the ACP approach, and we calculated two fiscal decentralization indices (revenue (IDFR) and expenditure (IDFD)) which are alternately the exogenous variables of the two models estimated using time series econometric techniques. The control variables used are gross fixed capital formation (GFCF) and the population growth rate (TxPOP). The empirical results of the study show that the model of fiscal decentralization measured by expenditure is not significant. However, fiscal decentralization measured by revenue has a significant and negative impact on social inclusion. This finding indicates that the effect of fiscal decentralization in Morocco remains limited. The mobilization of local tax revenues could depend not only on the fiscal decentralization system adopted, but also on other political, socio-economic, demographic, etc. factors.

Suggested Citation

  • Boukbech, Rachid & Liouaeddine, Mariem, 2021. "Impact de la décentralisation fiscale sur l’inclusion sociale au niveau local au Maroc Une analyse empirique à l’aide de l’approche ARDL en séries chronologiques [Impact of fiscal decentralization ," MPRA Paper 110548, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:110548
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Fiscal decentralization; social inclusion; local level;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy

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