| 000 | 01502cam a2200301 4500500 | ||
|---|---|---|---|
| 005 | 20250121094113.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aBertinelli, Luisito _eauthor |
| 700 | 1 | 0 |
_a Bourgain, Arnaud _eauthor |
| 700 | 1 | 0 |
_a Diamouténé, Abdoul Karim _eauthor |
| 245 | 0 | 0 | _aCorporate tax burden in Mali: A study on individual level data |
| 260 | _c2021. | ||
| 500 | _a48 | ||
| 520 | _aThis 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 | _acorporate income tax | ||
| 690 | _aMali | ||
| 690 | _atax exemption | ||
| 690 | _asub-Saharan Africa | ||
| 690 | _aeffective tax rate | ||
| 690 | _acorporate income tax | ||
| 690 | _aMali | ||
| 690 | _atax exemption | ||
| 690 | _asub-Saharan Africa | ||
| 690 | _aeffective tax rate | ||
| 786 | 0 | _nMondes en développement | o 195 | 3 | 2021-09-22 | p. 75-94 | 0302-3052 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-mondes-en-developpement-2021-3-page-75?lang=en&redirect-ssocas=7080 |
| 999 |
_c517329 _d517329 |
||