Journal of Economics and Development Studies

An Empirical Inquiry into the Impacts of Taxation on Poverty in Côte d’Ivoire
A. Désiré Adom

Abstract
The universality of tax matters is a fact. Through taxes, nations raise funds and address the myriad of needs of their respective populations to provide the highest living standards by reducing poverty. Côte d’Ivoire (CIV), a new economic powerhouse in West Africa, does not escape this reality and is of interest in this paper. Using a Bayesian vector auto regression (BVAR) methodology and data spanning the 1980-2022 period, the impacts of tax policies on poverty in the country are investigated. No empirical evidence is found to suggest that poverty is moved in any way as a result of tax policies implemented in the country. However, it is corollary uncovered that prior poverty levels remain relevant in determining current ones.

Full Text: PDF     DOI: 10.15640/jeds.v11n2a4