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Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali

Author

Listed:
  • Luisito Bertinelli

    (CREA, Université du Luxembourg)

  • Arnaud Bourgain

    (CREA, Université du Luxembourg)

  • Abdoul Karim Diamoutene

    (University of Social Sciences and Management of Bamako, Mali)

Abstract

This paper analyses the tax burden borne by a large number of Malian companies (3 474) representing the totality of the formal sector of this country. By exploiting individual firm information collected from financial statements and balance sheets, we highlight determinants of effective tax rates such as firm’s size, industry, location or other corporate attributes. Our study is in line with the surge for more transparency in national fiscal practices.

Suggested Citation

  • Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
    • Handle: RePEc:luc:wpaper:17-18
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Effective Tax Rate; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
    • O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa

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