
Côte d’Ivoire and Morocco: tax reforms for sustainable health financing
By Céline Colin, Tax Economist, and Bert Brys, Senior Tax Economist, Centre for Tax Policy and Administration, OECD

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The COVID-19 pandemic has demonstrated that weaknesses in one country’s health sector can rapidly become a health challenge for other countries. Additionally, as countries around the world, including Côte d’Ivoire and Morocco, face the current economic and health crisis, the sense of urgency to mobilise domestic resources has increased. The crisis has put spending and tax revenues under severe pressure while at the same time requiring increased funding for the health sector. Moreover, the post-COVID-19 period might lead to particular challenges to financing for other ongoing health threats like AIDS, tuberculosis and malaria, as health budgets might be re-prioritised and budget increases might not be allocated to those three particular diseases.
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