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

Céline de Quatrebarbes (), Bertrand Laporte and Stéphane Calipel ()
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Céline de Quatrebarbes: FERDI - Fondation pour les Etudes et Recherches sur le Développement International
Stéphane Calipel: CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne

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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.

Keywords: computable general equilibrium model; imperfect competition; indirect taxes; poverty; Niger (search for similar items in EconPapers)
Date: 2021-03-01
New Economics Papers: this item is included in nep-agr, nep-cmp, nep-int and nep-iue
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