Assessing tax and customs policies for development

Team

Yannick BOUTERIGE
Research Assistant, FERDI
Emilie CALDEIRA
Lecturer, Université Clermont Auvergne – CERDI
Fellow Ferdi
Gérard CHAMBAS
CNRS Research Officer, CERDI - University Clermont Auvergne
Senior Fellow, FERDI
Céline DE QUATREBARBES
Research Officer, FERDI
Anne-Marie GEOURJON
Programme Manager, FERDI
Expert, International Monetary Fund
Associate Researcher, CERDI
Christopher GRIGORIOU
Customs and Tax expert -Fiscal Affair Department, International Monetary Fund (IMF)
Bertrand LAPORTE
Associate Professor, University of Clermont Auvergne
Director of Studies, School of Economics, University of Clermont Auvergne CNRS IRD CERDI
Fouzi MOURJI
Professor , Université Hassan II
Senior Fellow, FERDI
Grégoire ROTA-GRAZIOSI
Head of the Centre d'Etudes et de Recherches sur le Développement International (CERDI)
Head of Programme, FERDI

4
Projects
7
Training
47
Publications
3
Data
34
Events
1
Blogs
2
Press review

FERDI has significant expertise in the evaluation of tax and customs policies for development.

Support for the evaluation of tax expenditures in the Republic of Guinea

End of the 2019 project for the evaluation of tax expenditures in the Republic of Guinea. The collaboration with Expertise France and the Guinean administration is intended to continue.

Project

11 December 2019

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Featured

4e mission d'appui à la réalisation du troisième exercice d’évaluation des dépenses fiscales en République de Guinée, nov 2019

The Addis Ababa Program of Action and Agenda 2030 for Sustainable Development (ODD 17.1) identified domestic resources as the main source of stable financing for sustainable development.

FERDI in collaboration with CERDI examines:

Ability of developing countries to mobilize domestic public resources
Assessment of tax expenditures (revenue losses resulting from exemptions)
Proposal of a vulnerability-adjusted tax effort index
Challenges of taxing official development assistance
Effects of decentralization on the poorest populations
Sharing of the mining rent between investors and states
Performance of tax and customs administrations
Regional harmonization of tax policies
Effects of financial volatility on economic growth in low-income countries.
Measure of the fiscal effort excluding extractive resources of developing countries

Results and Impact

FERDI's expertise is recognized in the evaluation of tax expenditure:

FERDI was mandated by Expertise France to support the reform of the Guinean tax administration as part of the European Union's budget support program in Guinea (2017-2019)
At the end of 2018 (June 2019 for the English version) FERDI published a methodological guide for measuring tax expenditure: Geourjon A-M., Bouterige Y., Caldeira E., Laporte B., de Quatrebarbes C. (2018) "Evaluating Tax Expenditures: From Principles to Practice - A Methodological Guide", Ferdi Report, December 2018.

In 2019, FERDI was recognised for the quality of the documents distributed at the ITA / ITC 2019 Conference on Taxation and Development.

In 2018, FERDI in partnership with CERDI and ICTD, made available the first legal and tax database which lists the tax regime applicable to industrial gold mines in 21 African countries from the 1980s to the present, and a simulation tool for sharing the mineral resource rent between states and investors. https://fiscalite-miniere.ferdi.fr/