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Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali

Luisito Bertinelli, Arnaud Bourgain and Abdoul Karim Diamoutene
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Abdoul Karim Diamoutene: University of Social Sciences and Management of Bamako, Mali

DEM Discussion Paper Series from Department of Economics at the University of Luxembourg

Abstract: This paper analyses 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 information collected from financial statements and balance sheets, we highlight determinants of effective tax rates such as firm’s size, industry, location or other corporate attributes. Our study is in line with the surge for more transparency in national fiscal practices.

Keywords: Effective Tax Rate; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption, (search for similar items in EconPapers)
JEL-codes: H25 O17 O55 (search for similar items in EconPapers)
Date: 2017
New Economics Papers: this item is included in nep-afr, nep-cta and nep-pub
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