The regressivity of CIT exemptions in Africa
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DOI: 10.1007/s10797-023-09825-6
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- Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2024. "The regressivity of CIT exemptions in Africa," Post-Print hal-04421454, HAL.
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More about this item
Keywords
Tax incentives; Corporate income tax; Transparency; Developing countries;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- O22 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Project Analysis
- O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa
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