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Helene Maisonnave and Pierre N. Mamboundou
''A gender analysis of tax reforms in Burkina Faso''
( 2022, Vol. 42 No.3 )
Reforming the value added tax (VAT) system to increase public resources in Burkina Faso is a potential government option to finance public policies that reduce poverty and gender inequality. However, this fiscal policy could have adverse effects on both men and women in terms of income, labour participation and unpaid household tasks. To assess the effects of this reform on gender poverty and inequality, a gender aware Computable General Equilibrium model coupled to a microsimulation module was built. The results suggest that the reform undermines household welfare and gender equality. The increase in poverty is due to the decrease in household income and consumption. Gender inequalities are impacted by the sharp reduction in their wages.
Keywords: fiscal reform, CGE, gender inequality, poverty, Burkina Faso
JEL: O5 - Economywide Country Studies: General
D5 - General Equilibrium and Disequilibrium: General
Manuscript Received : Jul 23 2021 Manuscript Accepted : Sep 30 2022

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