Corporate tax burden in Mali: A study on individual level data (notice n° 517329)
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|---|---|
| fixed length control field | 01502cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121094113.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bertinelli, Luisito |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Corporate tax burden in Mali: A study on individual level data |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 48 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. JEL Classification: H25, O17, O55 |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate income tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Mali |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax exemption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sub-Saharan Africa |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | effective tax rate |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate income tax |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Mali |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax exemption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sub-Saharan Africa |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | effective tax rate |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bourgain, Arnaud |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Diamouténé, Abdoul Karim |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Mondes en développement | o 195 | 3 | 2021-09-22 | p. 75-94 | 0302-3052 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-mondes-en-developpement-2021-3-page-75?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-mondes-en-developpement-2021-3-page-75?lang=en&redirect-ssocas=7080</a> |
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