Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries
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Abstract
Suggested Citation
DOI: 10.1787/3eaddf88-en
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Cited by:
- -, 2023. "Estadísticas tributarias en América Latina y el Caribe 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48895 edited by Cepal.
- -, 2023. "Revenue Statistics in Latin America and the Caribbean 2023," Coediciones, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 48896 edited by Eclac.
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Keywords
Corporate taxation; Effective tax rates; FDI; Sub-Saharan Africa; Tax incentives;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-10-10 (Accounting and Auditing)
- NEP-AFR-2022-10-10 (Africa)
- NEP-PBE-2022-10-10 (Public Economics)
- NEP-PUB-2022-10-10 (Public Finance)
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