Piège à ffiscalité : le cas de l'économie gabonaise
DOI :
https://doi.org/10.18559/rielf.2016.1.2Mots-clés :
trappe à fiscalité, méthode des moments généralisés en système, courbe de Laffer de croissance, taux d’imposition optimal, déficit publicRésumé
La persistance de la crise économique et fi nancière actuelle en Grèce enseigne que la combinaison d'une augmentation du taux d'imposition avec des mesures d'austérité dans les périodes de récession engendre un cercle vicieux où s'enchainent diminution des recettes fi scales, baisse du produit intérieur brut et augmentation du rapport dette public sur le PIB. Ce mécanisme est connu sous l'appellation de trappe à fi scalité. Nous avons vérifi é, grâce à la Méthode des Moments Généralisés en système (MMG), que l'économie gabonaise est déjà prise dans ce piège.
Téléchargements
Références
Alesina, A., Ardagna, S., Perotti, R., Schiantarelli, F., (2002), Fiscal Policy Profits and Invest- ment, American Economic Review, vol. 92, pp. 571–589.
View in Google Scholar
Arellano, M., Bond, S., (1991), Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations, Review of Economic Studies, vol. 58, pp. 277–297.
View in Google Scholar
Arellano, M. Bover, O., (1995), Another Look at the Instrumental Variable Estimation of Error-components Models, Journal of Econometrics, vol. 68, pp. 29–51.
View in Google Scholar
Banque mondiale (2015), World Development Indicators, Cdrom.
View in Google Scholar
Barro, R.J., (1990), Government Spending in a Simple Model of Economic Growth, Journal of Political Economy, no. 98, pp. 103–125.
View in Google Scholar
Barro, R.J., (1991), Economic Growth in Cross Section of Countries, Quartely Journal of Economics, vol. 106, no. 2, pp. 407–443.
View in Google Scholar
Barro, R.J., (2012), Convergence and Modernization Revisited, NBER Working Paper, no. 18295, August.
View in Google Scholar
Becsi, Z., (2000), The Shifty Laffer Curve, Economic Review, Atlanta FED, Third Quarter. Blundell, R., Bond, S., (1998), Initial Conditions and Moment Restrictions in Dynamic Panel
View in Google Scholar
Data Models, Journal of Econometrics, vol. 87, pp. 115–143.
View in Google Scholar
Busato, F., Chiarini, B., (2009), Steady state Laffer Curve with the Underground Economy, LLEE Working Document, no. 85, November.
View in Google Scholar
Canavire-Bacarreza, G., Martinez-Vazquez, J., Vulovic, V., (2013), Taxation and Economic Growth in Latin America, IDB Working Paper series, no. 431.
View in Google Scholar
Caselli, F., Esquivel, G., Lefort, F., (1996), Reopening the Convergence Debate: a New Look at Cross-country Growth Empirics, Journal of Economic Growth, vol. 1, pp. 363–389.
View in Google Scholar
Couppey-Soubeyran, J., (2012), Monnaie, banques, finance, PUF.
View in Google Scholar
Dalamagas, B. (1998), Testing the Validity of the Laffer-Curve Hypothesis, Annales d’Eco- nomie et de Statistique, Vol. 52, pp. 77–102.
View in Google Scholar
Ehrhart, H., Minea, A., Villieu, P., (2009), Deficit, Seigniorage and the Growth Laffer Curve in Developing Countries, Document de travail de la série, Etudes et Documents, CERDI, N° 6.
View in Google Scholar
Fullerton, D., (1982), On the Possibility of an Inverse Relationship between Tax Rates and Government Revenues, Journal of Public Economics, vol. 19, pp. 3–22.
View in Google Scholar
Futagami, K., Morita, Y., Shibata, A., (1993), Dynamic Analysis of an Endogenous Growth Model with Public Capital, Scandinavian Journal of Economics, vol. 95, pp. 607–625.
View in Google Scholar
Gale, W.G., Samwick, A.A., (2014), Effects of Income Tax Changes on Economic Growth, Economic Studies, The Brookings Institution, September.
View in Google Scholar
Gautier, J.F., (2001), Taxation optimale et réformes fiscales dans les PED, une revue de littérature tropicalisée, Document de travail DIAL, N° 02.
View in Google Scholar
Hannsgen, G., Papadimitriou, D.B., (2012), Fiscal Traps and Macro Policy after the Eurozone Crisis, Public Policy Brief Working Paper, no. 127, Annandale-on-Hudson, N.Y.: Levy Economics Institute of Bard College, December.
View in Google Scholar
Hansen, L.P., (1982), Large Sample Properties of Generalized Method of Moments Estimators, Econometrica (juillet), vol. 50 (4), pp. 1029–1054.
View in Google Scholar
Heijman, W., Van Ophem, J., (2005), Willingness to Pay Tax: The Laffer Curve Revisited for 12 OECD Countries, Journal of Socio-Economics, no. 34, pp. 714–723.
View in Google Scholar
Hsing, Y., (1996), Estimating the Laffer Curve and Policy Implications, Journal of Socio-Economics, vol. 25, pp. 395–401.
View in Google Scholar
Jaimovich, N., Rebelo, S., (2014), Non-linear Effects of Taxation on Growth, NBER Working Paper, no. 18473, October.
View in Google Scholar
Laffer, A.B., (1981), Government Exactions and Revenue Deficiencies, The Cato Journal, vol. 1(1), pp. 1–21.
View in Google Scholar
Laffer, A., (2004), The Laffer Curve: Past, Present, and Future, Backgrounder, no. 1765, June. Leach, G., (2003), The Negative Impact of Taxation on Economic Growth, London, Reform, Septembre.
View in Google Scholar
Macek, R., (2014), The Impact of Taxation on Economic Growth: Case Study of OECD Countries, Review of Economic perspectives, Narodohospodarsky Obzor, vol. 14, iss. 4, pp. 309–328.
View in Google Scholar
Malcomson, J., (1986), Some Analytics of the Laffer Curve, Journal of Public Economics, vol. 29, pp. 263–279.
View in Google Scholar
Megersa, A., (2014), Economic Effects of Air Target Market Liberalization in Africa, Working Papers in Transport Economics, Transport Studies Stockholm.
View in Google Scholar
Mengue Bidzo, M., (2010), Politique budgétaire et réduction des risques en union monétaire : le cas de la CEMAC, Economie & Gestion, Vol. 10, N° 1–2, pp. 81–110.
View in Google Scholar
Mengue Bidzo, M., (2013a), Taille optimale de l’Etat dans une union monétaire : le cas de la CEMAC, Revue d’Economie Appliquée, Vol. 1, N° 1, janv-juin, pp. 29–51.
View in Google Scholar
Minea, A., Villieu, P., (2009), Impôt, déficit et croissance économique : un réexamen de la courbe de Laffer, Revue d’économie politique, Vol. 119, N° 4, pp. 653–675.
View in Google Scholar
Mitchell, D., (2002), The Correct Way to Measure the Revenue Impact of Changes in Tax Rates, manuscript available at http://www.heritage.org/Research/Taxes/BG1544.cfm.
View in Google Scholar
Novales, A., Ruiz, J., (2002), Dynamic Laffer Curves, Journal of Economic Dynamics and Control, vol. 27, pp. 181–206.
View in Google Scholar
Nickell, S., (1981), Biases in Dynamic Models with Fixed Effects, Econometrica, vol. 49, pp. 1417–1426.
View in Google Scholar
Papp, T., Takats, E., (2008), Tax Rate Cuts and Tax Compliance – The Laffer Curve Revisited, IMF Working Paper, no. 7, January.
View in Google Scholar
Piketty, T., Saez, E., Stantcheva, S., (2011), Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities, National Bureau of Economic Research Working Paper, no. 17616, Cambridge.
View in Google Scholar
Rodrik, D., (1998), Why do More Open Economics have Bigger Governments?, Journal of Political Economy, vol. 106, pp. 997–1032.
View in Google Scholar
Sargan, J.D., (1958), The Estimation of Economic Relationships Using Instrumental Variables, Econometrica (juillet), vol. 26 (3), pp. 393–415.
View in Google Scholar
Scully, G.W., (1995), The Growth Tax in the United States, Public Choice, vol. 85, pp. 71–80. Slemrod, J., (1990), Optimal Taxation and Optimal Tax Systems, Journal of Economic Perspectives, vol. 4, no. 1, pp. 157–78.
View in Google Scholar
Sutter, M., Weck-Hannemann, H., (2003), Taxation and the Veil of Ignorance – A Real Effort Experiment on the Laffer Curve, Public Choice, vol. 115, pp. 217–240.
View in Google Scholar
Ritsatos, T., (2012), Fiscal Trap, the case of Greece, Document de travail College of Mount Saint Vincent Department of Business and Economics.
View in Google Scholar
Trabandt, M., Uhlig, H., (2006), How Far Are We from the Slippery Slope? The Laffer Curve Revisited, CEPR Discussion Paper, no. 5657.
View in Google Scholar
Trabandt, M., Uhlig, H., 2010. How Far Are We From The Slippery Slope? The Laffer Curve Revisited, ECB Working Paper, no. 1174, April.
View in Google Scholar
Trabandt, M., Uhlig, H., 2012. How Do Laffer Curves Differ Across Countries?, NBER Wor- king Paper, no. 17862.
View in Google Scholar
Vedder, R., Gallaway, L., (1998), Government Size and Economic Growth, manuscrit préparé pour le Joint Economic Committee du Congrés des Etats-Unis.
View in Google Scholar
Vogel, L., (2012), Tax Avoidance and Fiscal Limits: Laffer Curves in an Economy with Informal Sector, European Commission Economic Papers, no. 448, January.
View in Google Scholar
Wanninski, J., (1978), Taxes, Revenues, and the « Laffer Curve », the Public Interest, Hiver.
View in Google Scholar
Téléchargements
Publiée
Numéro
Rubrique
Licence
(c) Copyright Poznań University of Economics and Business 2016
Ce travail est disponible sous la licence Creative Commons Attribution 4.0 International .
