Fiscalité, croisance et modèles de développement
- Paris : IIAP, janv./mars 1980
>Overview of economic growth trends in African States-1960-77 >Taxation and growth in the Franc-zone States by Daniel Duverger >Items of discussion >Taxation and growth models by Gaston Olive and Annick Letourmy >The difficult tax reform: the Peruvian example, by Jacques Garelick The first two papers, discussing growth factors in African economies, arrive at similar conclusions through divergent analyses: the great variety of economic growth patterns, on the one hand and the sizable share of foreign trade and respective terms of trade in the growth of public revenue, on the other. G. Olive and A. Letourmy present a model which serves to illustrate the relations existing between taxation and the economy, and more particularly the possible interaction between growth rates in production and the tax burden. After outlining a simplified development model indicating the main links between taxation and the economy, but leaving aside indirect effects of tax policie and growth stimulants on model ratios, they offer a more complete model affording a more realistic approach than the first. J. Garelick outlines the difficulties of tax reform in Peru to point out that the main issue was one of compatibility of the financial imperatives of tax reform with the political goals of government, which he illustrates by listing the various hurdles the government had clear to be able to streamline the system
>Overview of economic growth trends in African States-1960-77 >Taxation and growth in the Franc-zone States by Daniel Duverger >Items of discussion >Taxation and growth models by Gaston Olive and Annick Letourmy >The difficult tax reform: the Peruvian example, by Jacques Garelick The first two papers, discussing growth factors in African economies, arrive at similar conclusions through divergent analyses: the great variety of economic growth patterns, on the one hand and the sizable share of foreign trade and respective terms of trade in the growth of public revenue, on the other. G. Olive and A. Letourmy present a model which serves to illustrate the relations existing between taxation and the economy, and more particularly the possible interaction between growth rates in production and the tax burden. After outlining a simplified development model indicating the main links between taxation and the economy, but leaving aside indirect effects of tax policie and growth stimulants on model ratios, they offer a more complete model affording a more realistic approach than the first. J. Garelick outlines the difficulties of tax reform in Peru to point out that the main issue was one of compatibility of the financial imperatives of tax reform with the political goals of government, which he illustrates by listing the various hurdles the government had clear to be able to streamline the system
