Politiques fiscales, inégalités et pauvreté dans l'UEMOA : existe-t-il un paradoxe fiscal ?

Abstract This paper examines the existence of a tax paradox on poverty and inequality in the countries of the West African Economic and Monetary Union (WAEMU). To achieve the goal, a fixed effects model on panel data covering the period 1980 to 2019 was used. The results confirm the existence of a tax paradox for indirect taxes. Direct taxes simultaneously reduce poverty and income inequality. However, spending on health and education in WAEMU countries does not reduce poverty and income inequality. Accordingly, this paper suggests on the one hand that governments rethink the design of pro-poor tax policies so that they are net beneficiaries and not net contributors to the tax system. On the other hand, a simultaneous reduction of poverty and income inequality requires governments to target health and education spending to the poorest. JEL Code: H3; D31; E01