Résumé : Ce papier analyse l’effet de l’efficience productive de la fonction publique sur la croissance économique dans les pays de l’UEMOA de 2003 à 2017. Pour ce faire nous avons estimé d’abord les scores d’efficience productive par la méthode d’enveloppement des données (DEA) puis, régressé le taux de croissance économique sur les scores d’efficience productive des fonctions publiques par la méthode des variables instrumentales. Les résultats nous montrent que les scores d’efficience productive expliquent positivement la croissance économique dans les pays de l’UEMOA. Ces résultats suggèrent des politiques économiques d’amélioration de l’efficience productive des fonctions publiques pour stimuler la croissance économique dans l’UEMOA. Mots clés : Efficience productive - Fonction publique - Croissance économique - DEA. 4 Effect of the productive efficiency of the public service on economic growth in WAEMU: A two-step approach This paper analyzes the effect of the productive efficiency of the public service on economic growth in the WAEMU countries from 2003 to 2017. To do this, we first estimated the scores of productive efficiency by the Data Envelopment Analysis (DEA) method, then we regressed the rate of economic growth on the productive efficiency scores of public services by the method of instrumental variables. The results show that the productive efficiency scores positively explain economic growth in the WAEMU countries. These results suggest economic policies to improve the productive efficiency of public services to stimulate economic growth in the WAEMU. Keywords: Productive efficiency - Economic growth - Public service - DEA. J.E.L. Classification : D24 – D73 – H83 – O43 – O47.

This paper examines the existence of a tax paradox on poverty and inequality in the countries of the West African Economic and Monetary Union (WAEMU). To achieve the goal, a fixed effects model on panel data covering the period 1980 to 2019 was used. The results confirm the existence of a tax paradox for indirect taxes. Direct taxes simultaneously reduce poverty and income inequality. However, spending on health and education in WAEMU countries does not reduce poverty and income inequality. Accordingly, this paper suggests on the one hand that governments rethink the design of pro-poor tax policies so that they are net beneficiaries and not net contributors to the tax system. On the other hand, a simultaneous reduction of poverty and income inequality requires governments to target health and education spending to the poorest. JEL Code: H3; D31; E01