IMPACTS OF TAX STRUCTURE ON INCOME INEQUALITY IN DEVELOPING COUNTRIES

Effets De La Structure Fiscale Sur L'inégalité De Revenu Dans Les Pays En Développement Impacts Of Tax Structure On Income Inequality In Developing Countries

Choueb Abdraman Oumar () and Bisso Boukar Oumar ()
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Choueb Abdraman Oumar: UY II - FSEG - Université de Yaoundé 2 - FSEG
Bisso Boukar Oumar: Faculté des sciences humaines et sociales, Université de Ndjamena

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Abstract: This study examines the impact of tax structure on income inequality in developing countries. To achieve our objectives, three data sources (World inequality database, World Development Indicator of the World Bank and UNI-WIDER data of the United Nations) were used. Empirically, two (2) estimation techniques have been used: the MCO and the Generalized Moments Method (GMM). Our study covers two periods from 2000 to 2021. After the analyses, we end up with the result: the tax structure reduces income inequality in developing countries. Based on our result, We recommend that policy-makers promote a tax structure conducive to the distribution of wealth and the reduction of inequalities through public investment in infrastructure and vocational training.

Keywords: Structure Fiscale Inégalité de revenu Pays en développement MCO GMM Tax Structure Income Inequality Developing Countries OLS GMM; Structure Fiscale; Inégalité de revenu; Pays en développement; MCO; GMM Tax Structure; Income Inequality; Developing Countries; OLS; GMM (search for similar items in EconPapers)
Date: 2025-04-17
Note: View the original document on HAL open archive server: https://hal.science/hal-05047475v1
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Published in African Scientific Journal , A paraître, 03 (29), pp.0416-0438. ⟨10.5281/zenodo.15264227⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05047475

DOI: 10.5281/zenodo.15264227

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