Piège à ffiscalité : le cas de l'économie gabonaise
Mots-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.
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