Abstract

This paper examines the productivity of revenue from the Ivorian tax system over the period 1984 to 2016. To do this, it estimates the buoyancy and elasticity of tax revenues over this period. It uses the Ordinary Least Squares (OLS) method to estimate the buoyancy and elasticity. The results show a buoyancy and elasticity less than one, reflecting the inelasticity of tax system. Furthermore, they reveal tax reforms undertaken have failed to improve the productivity of the tax system in Cote d’Ivoire.

Key words: Elasticity, buoyancy, tax system, tax reforms, tax revenue, Cote d’Ivoire.