Catégorie H25 - Impôts sur les sociétés et subventions
Documents disponibles dans cette catégorie (24)
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Working Paper
Jean-François Brun ; Seydou Coulibaly | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2019This paper examines spillover effects in corporate tax policy for African economies. Using a balanced panel data in statutory corporate income tax (CIT) rate for 34 African countries over the period 1995-2013, we find positive interaction betwee[...]
Article : Revues - Articles
Seydou Coulibaly, Auteur ; Abdramane Camara, Auteur |African countries generally cut corporate income tax (CIT) rates in the hopes of attracting foreign direct investment (FDI), whereas the effectiveness of tax rate reductions in attracting extractive industries FDI is controversial.[...]
Article : Revues - Articles
Sebastian Beer, Auteur ; Ruud de Mooij, Auteur ; Shafik Hebous, Auteur ; Michael Keen, Auteur ; Li Liu, Auteur |Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their "routine" profits to sour[...]
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Most tax systems create a tax bias toward debt finance. Such debt bias increases firm leverage and may negatively affect financial stability. This paper presents novel evidence on debt bias in the “non- traditional”financial sector—i.e., investm[...]
texte imprimé
Nelly Exbrayat ; Carl Gaigne ; Stéphane Riou | 2010We investigate the impact of trade liberalization upon the taxation of capital within a context of labor market rigidities. Using a model of trade and location, we show that labor market imperfections not only strengthen tax competition but also[...]
Article : Revues - Articles
Tax competition is often associated with the “race to the bottom:” a decrease in the tax rate of one jurisdiction (country, region or municipality) triggers similar reactions in neighboring jurisdictions. This race can be related to two properti[...]
Article : Revues - Articles
Grégoire Rota-Graziosi, Auteur ; Fayçal Sawadogo, Auteur |We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and special taxes under the control of the Ministry of Finance (MoF) but also fees raised by the na[...]
Working Paper
Grégoire Rota-Graziosi, Auteur ; Fayçal Sawadogo, Auteur | Clermont-Ferrand : Centre d'études et de recherches sur le développement international (Cerdi) | Études et Documents Cerdi, ISSN 2114-7957 | 2021-01-22We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and particular taxes under the control of the Ministry of Finance (MoF), but also fee[...]
Rapports
Grégoire Rota-Graziosi, Auteur ; Fayçal Sawadogo, Auteur | Clermont-Ferrand : Fondation pour les études et recherches sur le développement international (Ferdi) | Document de travail / Working Paper | 2020-12-08We estimate the tax burden on the mobile telecommunication sector in twenty-five African countries. This tax burden encompasses not only standard and particular taxes under the control of the Ministry of Finance (MoF), but also fee[...]
Thèses
Fayçal Sawadogo, Auteur ; Grégoire Rota-Graziosi, Directeur de thèse | Clermont-Ferrand : Université Clermont Auvergne | 2022EN: Telecommunications is one of the most dynamic sectors in many developing countries. Telecommunication services improve both the productivity of economies and the well-being of individuals. There are significant advantages in promoting digita[...]
