<![CDATA[Advanced regionalization, a cornerstone of Morocco's new development model, raises the crucial question of disparities in regional fiscal capacities. This paper aims to test the hypothesis of absolute and conditional convergence of per capita tax revenues among the twelve regions of Morocco over the period 2010-2022. Using a dynamic panel model estimated by the System Generalized Method of Moments (GMM-SYS), we control for endogeneity biases and account for the persistence of fiscal capacities. Our results reject the hypothesis of absolute convergence, indicating a widening of interregional fiscal inequalities. However, conditional convergence is evidenced: initially less endowed regions progress faster, subject to certain structural conditions. The urbanization rate, the concentration of industrial and tourist activities, and the quality of infrastructure appear as significant determinants of the convergence dynamic. These results call for a more targeted fiscal and transfer policy to foster convergence and ensure territorial equity within the framework of decentralization.]]>
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