A gender analysis of tax reforms in Burkina Faso

Hélène Maisonnave and Pierre Mamboundou ()
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Pierre Mamboundou: EDEHN, Universite du Havre Normandie

Economics Bulletin, 2022, vol. 42, issue 3, 1645 - 1656

Abstract: Reforming the value added tax (VAT) system to increase public resources in Burkina Faso is a potential government option to finance public policies that reduce poverty and gender inequality. However, this fiscal policy could have adverse effects on both men and women in terms of income, labour participation and unpaid household tasks. To assess the effects of this reform on gender poverty and inequality, a gender aware Computable General Equilibrium model coupled to a microsimulation module was built. The results suggest that the reform undermines household welfare and gender equality. The increase in poverty is due to the decrease in household income and consumption. Gender inequalities are impacted by the sharp reduction in their wages.

Keywords: fiscal reform; CGE; gender inequality; poverty; Burkina Faso (search for similar items in EconPapers)
JEL-codes: D5 O5 (search for similar items in EconPapers)
Date: 2022-09-30
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Working Paper: A gender analysis of tax reforms in Burkina Faso (2022)
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