Effective Tax Rate; Tax avoidance; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption
Abstract :
[en] Based on a very large number of Senegalese companies representing the quasi-universe of the formal sector, this study identifies the main drivers of the effective tax rates (ETR) at the firm level, which is a standard way to assess the extent of tax avoidance. We mainly find that ETR tends to decline with firm size and that the 2013 reform generated a general increase of ETR but a ETR reduction for large firms. This result is robust even after accounting for a few unobservable time, industry and firm characteristics
Research center :
Department of Economics and Management
Disciplines :
Economic systems & public economics
Author, co-author :
BERTINELLI, Luisito ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Economics and Management (DEM)
BOURGAIN, Arnaud ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Economics and Management (DEM)
