| 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  [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) >] | |
| 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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