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This study examines changes in the extent of poverty in Cameroon during the period 1996-2007. More specifically, it investigates the determinants of poverty as well as the contributions of growth and redistribution factors to changes in poverty over a period of 12 years going from 1996 to 2007. The analysis is based on data gathered at the household level by three consecutive household surveys that were conducted in 1996, 2001 and 2007 respectively. The results of the study show that over a period of 12 years, the extent of poverty decreased by more than half in the urban area, while in the rural area, it fell first between 1996 and 2001, and then increased from 50% in 2001 to 55% in 2007. This alarming rate of increase in poverty in the rural area requires a greater attention of the government which should initiate efficient poverty reduction programs. The study also reveals that human and social resources, as well as physical capital, household size, the occupation and the residence region are the main determinants of poverty. Lastly, the decomposition of changes in poverty into growth and redistribution components indicates that during the sub-period 1996-2001, growth and redistribution contributed to the reduction of urban poverty, whereas redistribution almost did not have any impact on the reduction of rural poverty. On the other hand, over the sub-period 2001-2007, the reduction of poverty in the urban area is mainly explained by the effects of growth and redistribution, while in the rural area, the increase in poverty is essentially explained by the unfavourable growth effect. The implications of the results of the study for a pro-poor policy are discussed.Read Complete Article at ijSciences: V62017031241 AND DOI: http://dx.doi.org/10.18483/ijSci.1241

In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level of external indebtedness. But after this period of expansion, the country experienced unfavourable economic development caused by a successive decline in the terms of trade, leading to profound imbalances, notably in public finance and the external account. The government subsequently initiated a series of measures to reform its tax system and to adapt it to national economic realities. An efficient and equitable taxation encourages production and the accumulation of national wealth stimulates saving and investments and hence job creation. Such a tax system could, therefore, ensure sustainable growth and development in Cameroon. The study aims to contribute to a better understanding of the evolution of the tax system in Cameroon. In particular, the paper reviews the chronology of the main tax reforms and the evidence on the distributional aspect of taxation. Investigating the issues involved with tax administration and decentralization in the country and local government finances, it also attempts to explore the problems and successes associated with the implementation of tax reforms.

Ce papier étudie les problèmes d'endettement extérieur du Cameroun en analysant son évolution globale (structure, service de la dette, conditions des emprunts, etc.). Cette analyse est complétée par l'examen de la dette intérieure compte tenu de son poids dans la dette totale du pays. Après avoir retracé les origines de la crise d'endettement, le papier aborde les différentes solutions appliquées à la dette extérieure camerounaise, les perspectives d'avenir de la dette, les politiques de minimisation des crises d'endettement et les stratégies susceptibles d'alléger considérablement la dette intérieure publique du pays. – Dette ; Allégement de la dette ; Initiative PPTE ; Soutenabilité de la dette ; Cameroun ; This paper evaluates Cameroon's foreign debt situation by analysing its evolution (structure, debt service payment, debt ratio, borrowing conditions, etc.). The analysis is extended by examining the internal debt situation, taking into account its weight in the global endebtness of the county. After charting out the origin of the debt crisis, the paper outlines the different solutions that have been meted to ease the external debt situation, notably: the future prospects of the debt situation, policies to attenuate the debt crisis, as well as strategies capable of considerably reducing internal public debt in the country. – debt ; debt relief ; HIPC ; debt sustainability ; Cameroon