septembre 2017 Trade Related Institutions and Development Jaime DE MELO, Marcelo OLARREAGA

The paper focuses on the role played by Trade Related Institutions (TRIs) in shaping trade flows and their development impact in low-income countries and how these TRIs are shaped by international trade. Three types of TRIs are examined: i) trade agreements; ii) trade promotion organizations; and iii) private TRIs, i.e. fair trade labelling, trading platforms […]

août 2017 La TVA dans les pays africains : un nouveau droit de douane ? Anne-Marie GEOURJON, Bertrand LAPORTE, Céline DE QUATREBARBES

Depuis deux décennies, la TVA a permis dans la plupart des pays africains de relever le défi de la baisse des droits de douane. Or, en Afrique moins qu’ailleurs, elle remplit les conditions permettant d’affirmer qu’elle est uniquement supportée par le consommateur final et sans effet sur les décisions des producteurs locaux. Cette situation crée […]

août 2017 Does fiscal decentralization enhance citizens’ access to public services and reduce poverty? Evidence from a conflict setting Tiangboho SANOGO

This paper investigates whether, and how, the devolution of revenue raising responsibilities to municipalities enhances access to public services and contributes to reducing poverty in Côte d’Ivoire. The analysis uses a local government’ revenue and expenditure dataset from 2001 to 2011 for 115 municipalities in 35 departments. An adjusted multidimensional poverty index and a headcount […]

juillet 2017 Economic growth and escaping the poverty trap: how does development aid work? Thi Kim Cuong PHAM, Ngoc-Sang PHAM

This paper introduces a theoretical framework for studying the effectiveness of aid for a recipient country, receiving aid to finance its public investment. It contributes to the debate on the nexus between aid and economic growth and in particular on the conditionality of aid effects. Focusing on autonomous technology, government effort, corruption in the use […]

juillet 2017 Integration along the Abuja road map – A progress report Jaime DE MELO, Meriem NOUAR, Jean-marc SOLLEDER

This paper reviews integration among the eight African Regional Economic Communities by comparing their characteristics and progress with three other South–South Regional Integration Arrangements.  Three conclusions emerge: (i) slow progress towards meeting overly ambitious objectives; (ii) small changes in the destination of trade across all Regional Economic Communities, indicative of persistent high trade costs and […]

juin 2017 Mining taxation in Africa: The gold mining industry in 14 countries from 1980 to 2015 Bertrand LAPORTE, Céline DE QUATREBARBES, Yannick BOUTERIGE

The lack of information about the sharing of mining resource rent between governments and investors is an easy statement to make for Africa. The existing datasets are often insufficient for a deep analysis of African tax law as applied to the natural resource sectors, which has limited the academic and operational approaches. This paper describes […]

juin 2017 Is fiscal policy always counter- (pro-) cyclical? The role of public debt and fiscal rules Jean-Louis COMBES, Alexandru MINEA, Mousse Ndoye SOW

We investigate the reaction of fiscal policy to the business cycle in a panel of 56 developed, emerging and developing economies over 1990–2011. While we strengthen the established finding that fiscal policy is counter-cyclical, additional outcomes emerge from this study. We reveal a non-linear response of fiscal policy to the business cycle, conditional upon the […]

juin 2017 Impact of export upgrading on tax revenue in developing and high-income countries Sena Kimm GNANGNON, Jean-François BRUN

Empirical studies usually analyse the relationship between an economy’s trade sector and tax revenue in developing countries through the e ect of trade liberalization on tax revenue. This paper takes a di erent angle by examining the impact of export upgrading strategies (export diversi cation and improvement in export quality) on non-resource tax revenue. The […]

mai 2017 The Impact of the New Rural Cooperative Medical Scheme on Township Hospitals’ Utilization and Income Structure in Weifang Prefecture, China Martine AUDIBERT, Jacky MATHONNAT, Aurore PELISSIER, Xiaoxian HUANG

The New Rural Cooperative Medical Scheme was gradually introduced from 2003 in China. This paper is based on a representative survey of 24 randomly selected township hospitals in Weifang prefecture over the period 2000-2008. Using a generalized form of differences-in-differences model, it aims to assess the effect of the reform on the utilization and income […]

mai 2017 Does Decentralization Facilitate Access to Poverty-Related Services? Evidence from Benin Emilie CALDEIRA, Martial FOUCAULT, Grégoire ROTA-GRAZIOSI

We study the effect of decentralization on the access to some poverty-related public services in Benin. Compiling panel data from local governments’ accounts and from surveys on 18,000 Beninese households performed in 2006 and 2007, our study suggests that decentralization has a positive overall effect on access to basic services. However, this effect appears to […]