Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
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- Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," Economics Bulletin, AccessEcon, vol. 36(3), pages 1805-1810.
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- Luisito Bertinelli & Arnaud Bourgain & Seydi Ababacar Dieng, 2024. "Corporate taxation in Senegal: Reform and tax avoidance," DEM Discussion Paper Series 24-10, Department of Economics at the University of Luxembourg.
- Yaru, Mohammed Aminu & Raji, Ajibola Simbiat, 2021. "Corruption, Governance and Tax Revenue Performance in Sub-Saharan Africa," African Journal of Economic Review, African Journal of Economic Review, vol. 10(01), December.
- Luisito Bertinelli & Arnaud Bourgain & Abdoul Karim Diamoutene, 2017. "Corporate Effective Tax Rate in Sub-Saharan Africa: Evidence from Formal Companies of Mali," DEM Discussion Paper Series 17-18, Department of Economics at the University of Luxembourg.
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More about this item
Keywords
Tax revenue mobilization; Business law reform; Tax reform;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
NEP fields
This paper has been announced in the following NEP Reports:- NEP-AFR-2016-04-04 (Africa)
- NEP-PUB-2016-04-04 (Public Finance)
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