Reference : Contribution fiscale des entreprises au Mali : étude sur données individuelles
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
Sustainable Development
http://hdl.handle.net/10993/48605
Contribution fiscale des entreprises au Mali : étude sur données individuelles
French
[en] Corporate tax burden in Mali: A study on individual level data
Bertinelli, Luisito mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Economics and Management (DEM) >]
Bourgain, Arnaud mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Economics and Management (DEM) >]
Diamouténé, Abdoul Karim [Université des sciences sociales et de gestion de Bamako (Mali)]
2021
Mondes en Développement
De Boeck
195
3
Politiques publiques en Afrique subsaharienne
75-94
Yes
International
0302-3052
1782-1444
Bruxelles
Belgium
[en] corporate income tax ; effective tax rate ; tax exemption ; sub- Saharan Africa ; Mali
[en] This paper analyzes 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 data collected from financial statements
and balance sheets, we highlight the determinants of effective tax rates, such
as firms’ size, industry, location, and other corporate attributes. We show that
larger firms do benefit from lower effective tax rates, and this result is robust
to various proxies of size and is even reinforced for profit-making firms.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/48605

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