Le paradoxe de la fiscalité agricole en Afrique Sub-saharienne

Catherine Araujo Bonjean () and Gérard Chambas ()
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Gérard Chambas: Centre d'Etudes et de Recherches sur le Développement International(CERDI)

No 199915, Working Papers from CERDI

Abstract: In many sub-saharan african countries, agricultural sector adjustment programs failed to succeed because of a severe budgetary constraint which prevent actual reform of the incentive scheme and lead to maintain a high degree of taxation on agricultural exports. On the basis of theoretical litterature and african agricultural sector specificities, the aim of this paper is to draw the main caracteristics of a tax policy for the agricultural sector which would enhance agricultural growth. It is suggested to replace export tarifs by a tax on agricultural income collected at the border, to introduce a land tax in the most favorable areas, and to keep agricultural inputs free from any taxation

Pages: 21
Date: 1999
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Citations: View citations in EconPapers (3)

Published in Revue Tiers Monde, Octobre-Décembre 2001, pages 773-788
Published in Revue Tiers Monde

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Journal Article: Le paradoxe de la fiscalité agricole en Afrique subsaharienne (2001)
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