GTAP Resources: Resource Display
| GTAP Resource #7689 |
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"The Marginal Cost of Public Funds in Morocco: An Estimation Using a Dynamic Computable General Equilibrium Model " by El Baroudi, Youness, Nabil El Baouchari and Radouane Raouf Abstract This article assesses the marginal cost of public funds (MCPF) in Morocco using a computable general equilibrium (CGE) model, by estimating the economic burden borne by households for each additional dirham of tax revenue. The simulations, based on marginal increases of 1% in the main taxes as well as their combination, reveal significant differences depending on the fiscal instruments. Direct taxes (personal and corporate income taxes) show a lower MCPF, due to their progressivity and an almost negligible impact on GDP (-0.0001%), whereas taxes on imports and production generate higher economic costs. However, a balanced combination of multiple taxes can help mitigate these effects. These findings argue in favor of prioritizing direct taxes, exercising caution with taxes on strategic inputs, and optimizing VAT in order to protect vulnerable households. This provides an insightful framework to guide tax reforms towards greater equity and resilience in Morocco. |
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- Sustainable development - Other data bases and data issues - Agricultural policies - Domestic policy analysis - Economic development - Partial and general equilibrium models - Africa (North) |
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Public Access  GTAP Resource 7689 (880.7 KB) Replicated: 0 time(s)Restricted Access No documents have been attached. Special Instructions No instructions have been specified. |
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Last Modified: 4/13/2026 1:32:49 PM
