@book{fdi:010085651,
  title = {{C}ollect more, spend better ? : assessing the incidence of fiscal systems and public spending in three {F}rancophone {W}est {A}frican countries},
  author = {{A}kim, {A}.{M}. and {B}en {J}elloul, {M}. and {C}zajka, {L}. and {R}obilliard, {A}nne-{S}ophie},
  editor = {},
  language = {{ENG}},
  abstract = {{T}he objective of this study is to analyse and compare the incidence of fiscal systems of three western {A}frican countries: {C}{\^o}te d'{I}voire, {M}ali and {S}enegal. {T}he analysis relies on different data and tools: (1) individual and household level data from three recent household surveys ({EMOP}2011, {ESPS} 2011, {ENV} 2014), (2) a detailed description of the three fiscal systems, (4) the {CEQ} conceptual framework, and (4) the {O}pen{F}isca platform, an open source tax-benefit calculator parameterized to simulate the fiscal systems of each country. {R}esults indicate that fiscal systems in {M}ali, {S}enegal and {C}{\^o}te d'{I}voire have a slightly progressive impact on inequality. {T}his stems from the combination of slightly progressive direct taxes, regressive indirect taxes, and progressive public spending on education. {V}arious features are likely to explain these results: (1) {D}irect taxes are paid by a very small fraction of the population; (2) {I}ndirect taxes such as {VAT} and import tariffs affect poorest households more since they consume a higher share of their income; (3) {P}rimary schooling rates are high and poorer households tend to have more children. {T}hese results point to some recommendations to enhance the redistributive power of existing systems: expand the reach of direct {PIT}; reexamine the incidence of exemptions to {VAT} and import taxes; increase transparency on public spending to maintain {W}illingness-to-{P}ay taxes at high levels; improve household survey data quality and promote access to fiscal data.},
  keywords = {{COTE} {D}'{IVOIRE} ; {MALI} ; {SENEGAL}},
  address = {{P}aris},
  publisher = {{AFD}},
  series = {{P}apiers de {R}echerche de l'{AFD} = {AFD} {R}esearch {P}apers},
  pages = {58},
  year = {2020},
  ISSN = {2492-2846},
  URL = {https://www.documentation.ird.fr/hor/fdi:010085651},
}