TY  - BOOK
AU  - Bertinelli,Luisito
AU  -  Bourgain,Arnaud
AU  -  Diamouténé,Abdoul Karim
TI  - Corporate tax burden in Mali: A study on individual level data
PY  - 2021///.
							
N1  - 48
N2  - 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
UR  - https://shs.cairn.info/journal-mondes-en-developpement-2021-3-page-75?lang=en&redirect-ssocas=7080
ER  -