International Journal of Social Science & Economic Research
Submit Paper

Title:
TAX STRUCTURE AND ECONOMIC GROWTH IN CAMEROON

Authors:
MOUAHA Emerite-Marc, DJAPOU Chimene Diane, CHEMO YANGA Loic Donald and TCHIO TCHIEUTSOUAH Raisa

|| ||

MOUAHA Emerite-Marc, DJAPOU Chimene Diane, CHEMO YANGA Loic Donald and TCHIO TCHIEUTSOUAH Raisa
University of Dschang

MLA 8
Emerite-Marc, MOUAHA, et al. "TAX STRUCTURE AND ECONOMIC GROWTH IN CAMEROON." Int. j. of Social Science and Economic Research, vol. 7, no. 5, May 2022, pp. 1259-1277, doi.org/10.46609/IJSSER.2022.v07i05.008. Accessed May 2022.
APA 6
Emerite-Marc, M., Diane, D., Loic, C., & Raisa, T. (2022, May). TAX STRUCTURE AND ECONOMIC GROWTH IN CAMEROON. Int. j. of Social Science and Economic Research, 7(5), 1259-1277. Retrieved from doi.org/10.46609/IJSSER.2022.v07i05.008
Chicago
Emerite-Marc, MOUAHA, DJAPOU Chimene Diane, CHEMO YANGA Loic, and TCHIO TCHIEUTSOUAH Raisa. "TAX STRUCTURE AND ECONOMIC GROWTH IN CAMEROON." Int. j. of Social Science and Economic Research 7, no. 5 (May 2022), 1259-1277. Accessed May, 2022. doi.org/10.46609/IJSSER.2022.v07i05.008.

References

[1]. Symphorien Ndzana Biloa « La fiscalité, levier pour l’émergence des pays africains de la zone franc : le cas du Cameroun », France l’Harmattan, 2015 page 03.
[2]. Symphorien Ndzana Biloa « La fiscalité, levier pour l’émergence des pays africains de la zone franc : le cas du Cameroun », France l’Harmattan, 2015 page 33.
[3]. Symphorien Ndzana Biloa « La fiscalité, levier pour l’émergence des pays africains de la zone franc : le cas du Cameroun », France l’Harmattan, 2015 page 87.
[4]. Arnold, Jens Matthias, Bert Brys, Christopher Heady, Asa Johansson, Cyrille Schwellnus et Laura Vartia (2011), “Tax Policy for Economic Recovery and Growth”, The Economic Journal, page121.
[5]. Arnold, Jens Matthias, Bert Brys, Christopher Heady, Asa Johansson, Cyrille Schwellnus et Laura Vartia (2011), “Tax Policy for Economic Recovery and Growth”, The Economic Journal, page,121.
[6]. Arseneau, Mathieu, Ngoc Ha Dao et Luc Godbout (2011), “Impact of Tax Mix on Economic Growth : New Evidence From OECD Panel Data”, en voie de publication
[7]. Arulampalam W., Devereux M., Maffini G. (2009) “The direct incidence of corporate income tax on wages”, Oxford university centre for business taxation.
[8]. Barro R, (1990) “Governement Spending in a simple model of endogenous growth, journal of politic economy”, vol 98, n°5, S103-S125.
[9]. Bloom N., Sadun R., Reenen J. V. (2007) “Americans do I.T. better: US multinationals and the productivity miracle”, NBER Working Papers, no 13085, National bureau of economic research, Cambridge MA.
[10]. Criscuolo C. (2006) « Les filiales de sociétés étrangères dans les économies de l’OCDE :leur poids, leurs performances et leur contribution à la croissance du pays d’accueil », Revue économique de l’OCDE, n° 41.
[11]. E. Disle et J. Saraf, « Le petit fiscal », Paris, Dunod, 2018 pages 9.
[12]. F. Padovano, et E. Galli (2001) “Tax Rates and Economic Growth in the OECD Countries (1950-1990), Economic Inquiry”, Vol. 39 No. 1, page. 44-57.
[13]. F. Widmalm, (2001) “Tax Structure and Growth: Are Some Taxes Better Than Others? Public Choice”, Vol. 107, No. 3/4, page. 199-219.
[14]. Felix R.A. (2006) “Passing the burden: Corporate tax incidence in open economics”, University of Michigan.
[15]. Harberger, A. C. (1964). “Taxation, resource allocation and welfare, in NBER’ and the Brookings Institution”, The Role of Direct and Indirect Taxes in the Federal Reserve System. Princeton: Princeton University Press 25 – 75.
[16]. Hasset K.A., Mathur A. (2006) “Taxes and wages, American Enterprise Institute”, Working Paper, 28.
[17]. Helms, L, J, (1985) “The Effects of State and Local Taxes on Economic Growth: A Time Series Cross-Section Approach”, Review of Economics and Statistics, n°67, 574-582.
[18]. Keho Y. (2004), "Impact de l’investissement public sur la croissanceen Côte d’Ivoire", Politique Economique et Développement (PED), N° 103, Octobre 2004, CAPEC-CIRES, Abidjan, Côte d’Ivoire.
[19]. Keho, Y. (2005), "Relation entre investissement public et investissement privé en Côte d’Ivoire: Contribution à l’analyse empirique d’un lien ambigu", Politique Economique et Développement (PED), CAPEC-CIRES, Abidjan, Côte d’Ivoire.
[20]. Keho, Y. (2009), "Budget Balance through Revenue or Spending Adjustments? An Econometric Analysis of the Ivorian Budgetary Process, 1960-2005", Journal of Economics and International Finance, 2(1), 1-11.
[21]. King, R.G., & Sergio, R. (1990). “Public policy and economic growth: Developing neo-classical implications”. Journal of Political Economy, 98 (5), page 126-150.
[22]. Kneller R., Bleaney M.F., Gemmell N. (1999) “Fiscal policy and growth: evidence from OECD countries”, Journal of public economics, No74, page 171-190.
[23]. Lee, Young et Roger H. Gordon (2004) “Tax Structure and Economic Growth, Journal of Public Economics”, 89, page. 1027-1043.
[24]. Milesi-Ferretti, Gian Maria et Nouriel Roubini (1998), “Growth Effects of Income and consumption Taxes, journal of money, Credit and Banking”, vol.30, No.4, page 721-744
[25]. Moustapha Hamzoui et Nezha Bousselhani, (2017), « impact de la fiscalité sur la croissance economique du Maroc », europaen scientific journal, vol13, n°4 page 104-126.
[26]. N’Garesseum, D. K. T. (2004), "Impact de l’Investissement Public sur la Croissance en Côte d’Ivoire", Politique Economique et Développement (PED), N° 104, Octobre 2004, CAPEC-CIRES, Abidjan, Côte d’Ivoire.
[27]. Oussou, K. (1994), "Rétrospective Budgétaire et Evolution des Finances Publiques en Côte d’Ivoire : 1960-1982", Document de Travail No, 6, Novembre 1994, CAPEC, Abidjan, Côte d’Ivoire.
[28]. Oussou, K. (1994b), "Politique Budgétaire et Croissance en Côte d’Ivoire", Document de Travail No, 9, Décembre 1994, CAPEC, Abidjan, Côte d’Ivoire.
[29]. Solow, Robert M. (1956), “A Contribution to the Theory of Economic Growth”, Quarterly Journal of Economics, Vol.70, No. 1, page 65-94.
[30]. Véganzonès, M. A. (2001), "Infrastructures, investissement et croissance : un bilan de dix années de recherches", Revue d’Economie du Développement, n°4, 31-46.

ABSTRACT:
This paper assess the impact of the tax structure on economic growth and to identify the compulsory levies that best explain Cameroons economic growth, based on data from the DGI, and the National Institute of Statistics. They are explained in time series over the period 2002- 2016.With this in mind, we have emphasized the distinction between income taxes and consumption taxes to better understand which taxes positively or negatively affect economic growth. The basic model used is the Cobb-Douglas production function and DOLS and FMOLS are used. The results obtained from the model show that in the long run private investment and public investment are positively related to GDP and its components. On the other hand, in the short term, from the Fully Modified Ordinary Least Squares approach we find that corporate taxes are the most penalizing in terms of growth, followed by personal income taxes and then consumption taxes. Excise Taxes happen to be the ones with less impact. It is therefore up to the State of Cameroon to put in place policies that are budget neutral and growth-friendly, that would modify the sources of financial revenue by reducing income taxes, to the detriment of less distortionary taxes for an optimal tax structure.

IJSSER is Member of