Corporate tax burden in Mali: A study on individual level data
Type de matériel :
TexteLangue : français Détails de publication : 2021.
Sujet(s) : Ressources en ligne : Abrégé : 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
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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
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