Haiti’s New Tax Code: Fair Reform with Risky Fine-Tuning

In Haiti, there is an exercise that no government has ever fully succeeded in.

Haiti’s New Tax Code: Fair Reform with Risky Fine-Tuning

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In Haiti, there is an exercise that no government has ever fully succeeded in. Not tax collection. Not customs reform. Not the cadastre. The exercise, even more fundamental, consists of measuring the impact of what is about to be done before doing it. Modeling. Simulating. Quantifying the effects of a decision on businesses, on households, on public finances. And publishing the results.

The decree of January 20, 2023 establishing the Tax Code is a 244-page document, published in Le Moniteur. It restructures the entirety of

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