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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)

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  • 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.
    2. 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. 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.
    6. 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.
    7. George R. Zodrow & Peter Mieszkowski, 2019. "Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 17, pages 525-542, World Scientific Publishing Co. Pte. Ltd..
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    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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