Taxation Optimale et Croissance Economique au Togo: une Evidence Empirique en Séries Temporelles

Optimal Taxation and Economic Growth in Togo: Empirical Investigation in Time Series

Yawovi M. Isaac Amedanou

MPRA Paper from University Library of Munich, Germany

Abstract: This paper examines the optimal level of taxation in Togo. After checking for stationarity and structural breaks, we estimate two integrated structural equations for dummy variables constructed to account for significant structural shocks. In fact, the two structural models estimated highlight a U-shaped curve and confirm that the effects exerted by the level of taxation on economic activity in Togo are non-linear. The results from the estimates, covering the period from 1960 to 2016, argue that the optimal tax rate in Togo would be 22.6% of GDP. These results imply that the levels of real GDP and economic growth still achieved by the Togolese economy have remained below their potential.

Keywords: Optimal taxation; tax revenues; government spending; economic growth (search for similar items in EconPapers)
JEL-codes: E62 H21 O4 (search for similar items in EconPapers)
Date: 2019-01-22
New Economics Papers: this item is included in nep-mac
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:92003

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