GTAP Resources: Resource Display
| GTAP Resource #7598 |
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"Ex-ante impact analysis of tax reforms on household income and regional employment in Morocco" by Agueny, Fatiha and Ragbi Aziz Abstract Taxation serves as a political lever at the disposal of public authorities, particularly in developing countries, aiming to achieve economic and social objectives and to design territorial equity. In this context, Morocco underwent its major tax reform in 1984, marked by the introduction of key current taxes such as the Value Added Tax, Income Tax, and Corporate Income Tax. Various measures and reforms were successively implemented through finance laws between 2000 and 2023, enabling Morocco to establish a tax system aimed at promoting employment, reducing territorial and regional disparities, and boosting household purchasing power.The purpose of this study lies in assessing the impacts of the VAT and IT reform on the Moroccan regional labor market, using a calibrated dynamic computable general equilibrium model based on the 2019 social accounting matrix. The results show that reducing the income tax stimulates employment in less favored regions, while a decrease in the VAT rate in sectors that are major contributors to regional value added could promote job creation in all regions, particularly in the southern regions, Fès-Meknès, and Oriental. |
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Last Modified: 8/11/2025 9:05:27 AM
