The pursuit of Domestic Resources Mobilization (DRM) objectives needs to be in agreement with the other SDGs set by the 2030 Agenda for Sustainable Development, in particular the elimination of extreme poverty (SDG 1) and the reduction of inequality (SDG 10). This requires careful incidence analysis to determine whether fiscal systems contribute to inequality and poverty reduction. The objective of this study was to analyse and compare the incidence of fiscal systems of 3 western African countries: Côte d’Ivoire, Mali and Senegal. In all 3 countries we find that the impact of fiscal systems on inequality is slightly progressive but that more could be done to enhance the redistributive power of existing systems.
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