Corporate taxation in Senegal: Reform and tax avoidance
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Arthur Lewbel, 2012.
"Using Heteroscedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models,"
Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 30(1), pages 67-80.
- Arthur Lewbel, 2010. "Using Heteroscedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models," Journal of Business & Economic Statistics, Taylor & Francis Journals, vol. 30(1), pages 67-80, December.
- Arthur Lewbel, 2003. "Using Heteroskedasticity to Identify and Estimate Mismeasured and Endogenous Regressor Models," Boston College Working Papers in Economics 587, Boston College Department of Economics, revised 15 Dec 2010.
- Andualem T Mengistu & Kiflu G Molla & Giulia Mascagni, 2022. "Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data," Journal of African Economies, Centre for the Study of African Economies, vol. 31(1), pages 94-122.
- Laura Abramovsky & Alexander Klemm & David Phillips, 2014. "Corporate Tax in Developing Countries: Current Trends and Design Issues," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 559-588, December.
- 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.
- Luisito Bertinelli & Arnaud Bourgain, 2016. "Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms," DEM Discussion Paper Series 16-04, Department of Economics at the University of Luxembourg.
- Bernard Gauthier & Ritva Reinikka, 2006.
"Shifting Tax Burdens through Exemptions and Evasion: an Empirical Investigation of Uganda,"
Journal of African Economies, Centre for the Study of African Economies, vol. 15(3), pages 373-398, September.
- Gauthier, Bernard & Reinikka, Ritva, 2001. "Shifting tax burdens through exemptions and evasion - an empirical investigation of Uganda," Policy Research Working Paper Series 2735, The World Bank.
- Plesko, George A., 2003. "An evaluation of alternative measures of corporate tax rates," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 201-226, June.
- Papke, Leslie E & Wooldridge, Jeffrey M, 1996.
"Econometric Methods for Fractional Response Variables with an Application to 401(K) Plan Participation Rates,"
Journal of Applied Econometrics, John Wiley & Sons, Ltd., vol. 11(6), pages 619-632, Nov.-Dec..
- Leslie E. Papke & Jeffrey M. Wooldridge, 1993. "Econometric Methods for Fractional Response Variables with an Application to 401(k) Plan Participation Rates," NBER Technical Working Papers 0147, National Bureau of Economic Research, Inc.
- Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
- Richardson, Grant & Lanis, Roman, 2007. "Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia," Journal of Accounting and Public Policy, Elsevier, vol. 26(6), pages 689-704.
- Brantly Callaway & Andrew Goodman-Bacon & Pedro H. C. Sant'Anna, 2021.
"Difference-in-Differences with a Continuous Treatment,"
Papers
2107.02637, arXiv.org, revised Jan 2024.
- Brantly Callaway & Andrew Goodman-Bacon & Pedro H. C. Sant'Anna, 2024. "Difference-in-differences with a Continuous Treatment," NBER Working Papers 32117, National Bureau of Economic Research, Inc.
- Manuel Arellano & Stephen Bond, 1991.
"Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations,"
The Review of Economic Studies, Review of Economic Studies Ltd, vol. 58(2), pages 277-297.
- Tom Doan, "undated". "RATS program to replicate Arellano-Bond 1991 dynamic panel," Statistical Software Components RTZ00169, Boston College Department of Economics.
- Giulia Mascagni & Andualem Mengistu, 2019. "Effective tax rates and firm size in Ethiopia," Development Policy Review, Overseas Development Institute, vol. 37(S2), pages 248-273, July.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- 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.
- Marco Carreras & Purnachandar Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series 162, World Institute for Development Economic Research (UNU-WIDER).
- Marco Carreras & Chandu Dachapalli & Giulia Mascagni, 2017. "Effective corporate tax burden and firm size in South Africa: A firm-level analysis," WIDER Working Paper Series wp-2017-162, World Institute for Development Economic Research (UNU-WIDER).
- Cláudia Braz & Sónia Cabral & Maria Manuel Campos, 2022. "A micro-level analysis of corporate income taxation in Portugal," Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies, Banco de Portugal, Economics and Research Department.
- Anne Musson & Damien Rousselière, 2020.
"Exploring the effect of crisis on cooperatives: a Bayesian performance analysis of French craftsmen cooperatives,"
Applied Economics, Taylor & Francis Journals, vol. 52(25), pages 2657-2678, May.
- Musson, Anne & Rousselière, Damien, 2018. "Exploring the effect of crisis on cooperatives: A Bayesian performance analysis of French craftsmen cooperatives," Working Papers 279350, Institut National de la recherche Agronomique (INRA), Departement Sciences Sociales, Agriculture et Alimentation, Espace et Environnement (SAE2).
- Anne Musson & Damien Rousselière, 2018. "Exploring the effect of crisis on cooperatives: A Bayesian performance analysis of French craftsmen cooperatives," Working Papers hal-01911612, HAL.
- Anne, Musson & Damien, Rousselière, 2018. "Exploring the effect of crisis on cooperatives: A Bayesian performance analysis of French craftsmen cooperatives," Working Papers SMART 18-07, INRAE UMR SMART.
- Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2015. "The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia," Economic Modelling, Elsevier, vol. 44(C), pages 44-53.
- Emilio Depetris-Chauvin & Ömer Özak, 2020.
"The origins of the division of labor in pre-industrial times,"
Journal of Economic Growth, Springer, vol. 25(3), pages 297-340, September.
- Depetris-Chauvin, Emilio & Özak, Ömer, 2018. "The Origins of the Division of Labor in Pre-Industrial Times," SocArXiv z3ngq_v1, Center for Open Science.
- Özak, Ömer & Depetris-Chauvin, Emilio, 2020. "The Origins of the Division of Labor in Pre-Industrial Times," SocArXiv k59wg, Center for Open Science.
- Depetris-Chauvin, Emilio & Özak, Ömer, 2018. "The Origins of the Division of Labor in Pre-Industrial Times," SocArXiv z3ngq, Center for Open Science.
- Özak, Ömer & Depetris-Chauvin, Emilio, 2020. "The Origins of the Division of Labor in Pre-Industrial Times," SocArXiv k59wg_v1, Center for Open Science.
- Grohmann, Antonia & Klühs, Theres & Menkhoff, Lukas, 2018.
"Does financial literacy improve financial inclusion? Cross country evidence,"
World Development, Elsevier, vol. 111(C), pages 84-96.
- Grohmann, Antonia & Klühs, Theres & Menkhoff, Lukas, 2018. "Does financial literacy improve financial inclusion? Cross country evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 111, pages 84-96.
- Antonia Grohmann & Theres Klühs & Lukas Menkhoff, 2017. "Does Financial Literacy Improve Financial Inclusion? Cross Country Evidence," Discussion Papers of DIW Berlin 1682, DIW Berlin, German Institute for Economic Research.
- Klühs, Theres & Grohmann, Antonia & Menkhoff, Lukas, 2017. "Does Financial Literacy Improve Financial Inclusion? Cross Country Evidence," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168165, Verein für Socialpolitik / German Economic Association.
- Grohmann, Antonia & Klühs, Theres & Menkhoff, Lukas, 2018. "Does Financial Literacy Improve Financial Inclusion? Cross Country Evidence," Rationality and Competition Discussion Paper Series 95, CRC TRR 190 Rationality and Competition.
- Auriol, Emmanuelle & Warlters, Michael, 2012.
"The marginal cost of public funds and tax reform in Africa,"
Journal of Development Economics, Elsevier, vol. 97(1), pages 58-72.
- Auriol, Emmanuelle & Walters, Michael, 2009. "The Marginal Cost of Public Funds and Tax Reform in Africa," TSE Working Papers 09-110, Toulouse School of Economics (TSE).
- Talavera, Oleksandr & Yin, Shuxing & Zhang, Mao, 2021.
"Tournament incentives, age diversity and firm performance,"
Journal of Empirical Finance, Elsevier, vol. 61(C), pages 139-162.
- Oleksandr Talavera & Shuxing Yin & Mao Zhang, 2020. "Tournament incentives, age diversity and firm performance," Discussion Papers 20-12, Department of Economics, University of Birmingham.
- Baccini, Leonardo & Impullitti, Giammario & Malesky, Edmund J., 2019.
"Globalization and state capitalism: Assessing Vietnam's accession to the WTO,"
Journal of International Economics, Elsevier, vol. 119(C), pages 75-92.
- Leonardo Baccini & Giammario Impullitti & Edmund J. Malesky, 2017. "Globalization and State Capitalism: Assessing Vietnam’s Accession to the WTO," Discussion Papers 2017-10, University of Nottingham, GEP.
- Baccini, Leonardo & Impullitti, Giammario & Malesky, Edmund J., 2019. "Globalization and state capitalism: assessing Vietnam's accession to the WTO," LSE Research Online Documents on Economics 102602, London School of Economics and Political Science, LSE Library.
- Leonardo Baccini & Giammario Impullitti & Edmund J. Malesky, 2019. "Globalization and state capitalism: assessing Vietnam's accession to the WTO," CEP Discussion Papers dp1593, Centre for Economic Performance, LSE.
- Leonardo Baccini & Giammario Impullitti & Edmund J. Malesky, 2017. "Globalization and State Capitalism: Assessing Vietnam's Accession to the WTO," CESifo Working Paper Series 6618, CESifo.
- Ostad, Parastoo & Mella, Javier, 2023. "The value relevance of corporate tax expenses in the presence of partisanship: International evidence," Global Finance Journal, Elsevier, vol. 57(C).
- Borice Augustin Ngounou & Honoré Tekam Oumbe & Bruno Emmanuel Ongo Nkoa & Edmond Noubissi Domguia, 2024. "Inclusive growth in the face of increasing urbanization: What experience for African countries?," Review of Development Economics, Wiley Blackwell, vol. 28(1), pages 34-70, February.
- Alloush, Mo & Bloem, Jeffrey R., 2022.
"Neighborhood violence, poverty, and psychological well-being,"
Journal of Development Economics, Elsevier, vol. 154(C).
- Alloush, Mo & Bloem, Jeffrey R., 2020. "Neighborhood Violence, Poverty, and Psychological Well-Being," 2020 Annual Meeting, July 26-28, Kansas City, Missouri 304341, Agricultural and Applied Economics Association.
- Monica Schuster & Miet Maertens, 2013.
"8 Private Food Standards and Firm-Level Trade Effects: A Dynamic Analysis of the Peruvian Asparagus Export Sector,"
Frontiers of Economics and Globalization, in: Nontariff Measures with Market Imperfections: Trade and Welfare Implications, pages 187-213,
Emerald Group Publishing Limited.
- Schuster, Monica & Maertens, Miet, 2012. "Private Food Standards and Firm-Level Trade Effects: A Dynamic Analysis of the Peruvian Asparagus Export Sector," Working Papers 146521, Katholieke Universiteit Leuven, Centre for Agricultural and Food Economics.
- van Criekingen, Kristof & Freel, Mark & Czarnitzki, Dirk, 2021.
"Open innovation deficiency: Evidence on project abandonment and delay,"
ZEW Discussion Papers
21-006, ZEW - Leibniz Centre for European Economic Research.
- Kristof Van Criekingen & Mark Freel & Dirk Czarnitzki, 2021. "Open innovation deficiency: Evidence on project abandonment and delay," Working Papers of Department of Management, Strategy and Innovation, Leuven 668283, KU Leuven, Faculty of Economics and Business (FEB), Department of Management, Strategy and Innovation, Leuven.
- Schuster, Monica & Maertens, Miet, 2013.
"Do private standards create exclusive supply chains? New evidence from the Peruvian asparagus export sector,"
Food Policy, Elsevier, vol. 43(C), pages 291-305.
- Schuster, Monica & Maertens, Miet, 2013. "Do private standards create exclusive supply chains? New evidence from the Peruvian asparagus export sector," Working Papers 146557, Katholieke Universiteit Leuven, Centre for Agricultural and Food Economics.
- Mónica Patricia Ospina, 2014. "El efecto del gasto social en la distribución del ingreso: un análisis para economías latinoamericanas," Revista Ciencias Estratégicas, Universidad Pontificia Bolivariana, December.
- Ines TROJETTE, 2016. "The Effect Of Foreign Direct Investment On Economic Growth: The Institutional Threshold," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 43, pages 111-138.
- Jean-François Maystadt & Valerie Mueller & Ashwini Sebastian, 2016.
"Environmental Migration and Labor Markets in Nepal,"
Journal of the Association of Environmental and Resource Economists, University of Chicago Press, vol. 3(2), pages 417-452.
- Maystadt, Jean-François & Mueller, Valerie & Sebastian, Ashwini, 2014. "Environmental migration and labor markets in Nepal," IFPRI discussion papers 1364, International Food Policy Research Institute (IFPRI).
- Jean-Francois Maystadt & Valerie Mueller & Ashwini Sebastian, 2014. "Environmental migration and labor markets in Nepal," Working Papers 66401053, Lancaster University Management School, Economics Department.
More about this item
Keywords
Effective Tax Rate; Tax avoidance; Corporate income Tax; Taxation in Sub-Saharan Africa; Tax exemption.;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- O17 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Formal and Informal Sectors; Shadow Economy; Institutional Arrangements
- O55 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Africa
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-12-30 (Accounting and Auditing)
- NEP-AFR-2024-12-30 (Africa)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:luc:wpaper:24-10. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marina Legrand (email available below). General contact details of provider: https://edirc.repec.org/data/crcrplu.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.