International Journal of Innovation and Scientific Research
ISSN: 2351-8014
Tuesday 23 April 2019






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Tax structure, Tax burden and economic growth : Empirical analysis for Morocco

[ Structure fiscale, pression fiscale et croissance économique : Analyse empirique pour le cas du Maroc ]

Volume 39, Issue 1, October 2018, Pages 43–48

 Tax structure, Tax burden and economic growth : Empirical analysis for Morocco

Radouane JAOUI and Said YOUSSEF

Original language: French

Received 4 June 2018

Copyright © 2018 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.


The objective of this paper is to estimate the combined effect of tax shocks on economic growth. More explicitly, in order to assess the dynamic interactions between economic growth, tax structure and tax burden, impulse response functions of growth are estimated using a vector autoregressive model. The regression results suggest that a tax structure based on indirect taxes is more favorable to economic growth. Moreover, tax burden has a negative effect on growth.

Author Keywords: Tax structure, tax burden, growth, Vector autoregressive model.

Abstract: (french)

L’objectif de cette étude est d’estimer les fonctions de réponse de la croissance économique suite à une combinaison de chocs fiscaux. Plus explicitement, dans le but d’étudier les interactions dynamiques entre la croissance économique, la structure et la pression fiscales, un modèle autorégressif vectoriel est estimé afin de simuler les fonctions de réponses impulsionnelles. Les résultats obtenus indiquent qu'une structure fiscale orientée vers la fiscalité indirecte est plus favorable à la croissance économique. Par ailleurs, la pression fiscale exerce un effet négatif sur la croissance.

Author Keywords: Structure fiscale, pression fiscale, croissance, modèle autorégressif vectoriel.

How to Cite this Article

Radouane JAOUI and Said YOUSSEF, “Tax structure, Tax burden and economic growth : Empirical analysis for Morocco,” International Journal of Innovation and Scientific Research, vol. 39, no. 1, pp. 43–48, October 2018.