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The tax burden on mobile network operators in Africa

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  • Gregoire Rota-Graziosi

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne, FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

  • Fayçal Sawadogo

    (CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne, FERDI - Fondation pour les Etudes et Recherches sur le Développement International)

Abstract

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Suggested Citation

  • Gregoire Rota-Graziosi & Fayçal Sawadogo, 2021. "The tax burden on mobile network operators in Africa," Post-Print hal-03524787, HAL.
    • Handle: RePEc:hal:journl:hal-03524787
    DOI: 10.1016/j.telpol.2021.102293
    Note: View the original document on HAL open archive server: https://uca.hal.science/hal-03524787v1
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    References listed on IDEAS

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    1. Mara Faccio & Luigi Zingales, 2022. "Political Determinants of Competition in the Mobile Telecommunication Industry," The Review of Financial Studies, Society for Financial Studies, vol. 35(4), pages 1983-2018.
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    5. Jamshed J. Mistry, 2005. "A Conceptual Framework for the Role of Government in Bridging the Digital Divide," Journal of Global Information Technology Management, Taylor & Francis Journals, vol. 8(3), pages 28-46, July.
    6. Li, Wei & Xu, Lixin Colin, 2004. "The Impact of Privatization and Competition in the Telecommunications Sector around the World," Journal of Law and Economics, University of Chicago Press, vol. 47(2), pages 395-430, October.
    7. Bonds, Stephen R. & Devereux, Michael P., 1995. "On the design of a neutral business tax under uncertainty," Journal of Public Economics, Elsevier, vol. 58(1), pages 57-71, September.
    8. Dequiedt, V. & Geourjon, A.-M. & Rota-Graziosi, G., 2012. "Mutual supervision in preshipment inspection programs," Journal of Development Economics, Elsevier, vol. 99(2), pages 282-291.
    9. Michael J. Keen & Christos Kotsogiannis, 2002. "Does Federalism Lead to Excessively High Taxes?," American Economic Review, American Economic Association, vol. 92(1), pages 363-370, March.
    10. Blake, Andon J. & Roberts, Mark C., 2006. "Comparing petroleum fiscal regimes under oil price uncertainty," Resources Policy, Elsevier, vol. 31(2), pages 95-105, June.
    11. Bertrand LAPORTE & Céline DE QUATREBARBES & Yannick BOUTERIGE, 2019. "Partage de la rente et progressivité des régimes fiscaux dans le secteur minier : une analyse sur 21 pays africains producteurs d’or," Working Papers P252, FERDI.
    12. Fane, G., 1987. "Neutral taxation under uncertainty," Journal of Public Economics, Elsevier, vol. 33(1), pages 95-105, June.
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    Cited by:

    1. Favourate Y. Mpofu, 2022. "Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries," Economies, MDPI, vol. 10(9), pages 1-28, September.

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