Fiscal Policies and Multidimensional Poverty in Morocco: An Integrative Literature Review

Abstract

Following the New Development Model (2021) and Framework Law 09-21, Morocco has launched a comprehensive fiscal reform aimed at financing the universalization of social protection and reducing multidimensional poverty. However, previous literature reviews on Moroccan taxation (Boudhar & Mhatchan, 2022; Dinar & Mahzoum, 2022) have remained predominantly focused on monetary incidence, leaving the articulation between fiscal instruments and non-monetary deprivations largely underexplored. This synthesis fills that gap by mobilizing a triple taxation — redistribution — human capital nexus articulated with Alkire and Foster's (2011) multidimensional approach and Sen's (1985, 1999) capability framework. Methodologically, the integrative review — recommended by Torraco (2016) for fragmented and heterogeneous topics — allows the joint inclusion of qualitative, quantitative and institutional literatures, unlike systematic reviews restricted to evidence-based data. Whittemore and Knafl's (2005) protocol, combined with an adapted PRISMA diagram (Page et al., 2021), enabled the rigorous selection of 40 sources (33 peer-reviewed articles and 7 institutional reports). Thematic analysis organized around four dimensions (fiscal levers, redistributive channels, structural frictions, MPI indicators) yields three convergent findings: (i) a structural asymmetry of the tax base penalizing captive taxpayers and weakening tax compliance; (ii) a technocratic shift in redistribution generating efficiency gains but also new forms of administrative exclusion; (iii) a distributive inequity of educational spending limiting the transformation of taxes into effective capabilities. Theoretically, the study proposes a unified conceptual framework and four testable propositions. From a managerial perspective, it leads to recommendations addressing the challenges of inclusion, transparency of mechanisms, and risks of algorithmic exclusion.

Classification JEL: H23, I39

Paper type: Theoretical article