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    Défis d'un Changement de Fiscalité sur le Tabac dans une Communauté économique : cas de l'Afrique de l'Ouest /Challenges of a Tax Change on Tobacco In an Economic Community: Case of West Africa

    Tobacco taxation in West Africa is one of the lowest in the world, resulting in a very low price level and making tobacco very affordable. This makes smoking an important problem for each of these countries with low economies, with a population und…

    Pape Yona Mane

    Valère NKetcha Nana

    Abdoulaye Diagne

    • Fiscalité
    • Tax System
    • Industrie du Tabac
    • Tobacco Industry
    • Réforme
    • Reform
    • Taxation
    • Intergovernmental fiscal relations
    • Fiscal policy
    27 pages

    Publication

    Accumulation de Capital Humain, Politique Fiscale et Croissance endogène / Accumulation of Human Capital, Tax Policy and Endogenous growth

    We study an endogenous growth model where households provide skilled and unskilled labor, also pay capital and wage taxes. The growth dynamics is guaranteed by the accumulation of human capital, which depends on public spending in education. The eff…

    Mbaye Diene

    • Croissance endogène
    • Endogenous Growth
    • Fiscalité
    • Tax
    • Travail qualifié
    • Skilled Labour
    • Expenditures, Public
    • Taxation
    • Fiscal policy
    19 pages

    Publication

    Optimisation du Potentiel Fiscal du Cameroun: Premier Levier Pour Réussir le Décollage Dans le Cadre de la Seconde Phase de la Vision 2035 / Optimisation of Cameroon's Fiscal Potential: First Tool for a Successful Launch in the Second Phase of Vision 20

    Cameroon needs money for its (sustainable) development programme in view of its development between 2030 and 2035. And a lot of money! But how can this be done? Since the end of the great crisis and the HIPC initiative which has cooled the approach…

    Centre D'analyse et de Recherche sur les Politiques Economiques et Sociales du Cameroun (CAMERCAP-PARC)

    • Politique fiscale
    • Fiscalité
    • Socioeconomic Development
    • Fiscal policy
    • Taxation
    114 pages

    Publication

    Malgré Qu’il Soit Difficile de S’informer sur les Impôts, les Togolais Sont Favorables à en Payer Plus Pour Plus de Services / Togolese are in Favour of Paying More for More Services, Although itiIs Difficult to Find out about Taxes.

    Togo has operationalised the policy known as "integrated management" to limit the huge losses of revenue due to the weakness of its tax and customs system. This policy consists of merging the tax and customs services into a single entity with more e…

    Ekoutiamé A. Ahlin

    Komi Amewunou

    Patrice Essowè Kao

    • Revenue
    • Fiscalité
    • Revenu
    • Taxation
    11 pages

    Publication

    Déterminants et Impact Économique des Visites des Touristes Internationaux au Ghana / Determinants and Economic Impact of International Tourist Arrivals in Ghana

    Given Ghana’s endowments such as attractive sites; more than 500km of beaches, and World Heritage forts and castles, tourism is seen as an important tool for promoting the socio-economic development in that it generates many economic benefits such a…

    Isaac Bentum-Ennin

    • Tourism Sector
    • Fiscalité
    • Secteur du tourisme
    • Employment
    • Emploi
    • Taxation
    8 pages

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