Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger - Archive ouverte HAL Access content directly
Preprints, Working Papers, ... Year : 2021

Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger

Abstract

As happened in West Africa in 2008, in an imported inflation context, it is common for the governments to take short-term tax action to protect the poor: VAT or trade tariffs exemptions. As part of the tax-tariff transition, the comparison between Trade tariffs and VAT has already been the subject of much works. The introduction of VAT, as a tax on final consumption, is supposed to be optimal, due to its economically neutral aspect for production decisions. However, some authors show that in developing countries, a large informal sector affects this result. In this paper, we use a CGE model and a micro-simulation model to compare the effects of VAT and Trade tariffs exemptions to combat rising agricultural food prices.
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Origin Publication funded by an institution

Dates and versions

hal-03164636 , version 1 (10-03-2021)

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  • HAL Id : hal-03164636 , version 1

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Céline de Quatrebarbes, Bertrand Laporte, Stéphane Calipel. Fighting the soaring prices of agricultural food products -VAT versus Trade tariffs exemptions. A case study in Niger. 2021. ⟨hal-03164636⟩
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