| 000 | 02328nam a2200349 c 4500 | ||
|---|---|---|---|
| 999 |
_c146471 _d146471 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221003162441.0 | ||
| 007 | ta | ||
| 008 | 210922s2022 fr |||||o|||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aMacedo, Alessandra Celani de _970046 |
|
| 245 | 1 | 0 |
_aAssessing tax relief from targeted investment tax incentives through corporate effective tax rates _helectrónico _bMethodology and initial findings for seven Sub-Saharan African countries _c Alessandra Celani, Luisa Dressler, Tibor Hanappi |
| 260 |
_a[Paris] _bOECD _c[2022] |
||
| 300 |
_a63 p. _bgráf. |
||
| 490 | 0 |
_aOECD Taxation Working Papers _v58 |
|
| 500 | _aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aCorporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero. | ||
| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
| 650 | 4 |
_aINVERSIONES _947531 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aDESGRAVACIONES FISCALES _942642 |
|
| 650 | 4 |
_aIMPUESTO DE SOCIEDADES _945680 |
|
| 650 | 7 |
_aZONAS TRIBUTARIAS ESPECIALES _968092 |
|
| 650 | 4 |
_aEVALUACION _944020 |
|
| 650 | 4 |
_aÁFRICA _97093 |
|
| 700 | 1 |
_aDressler, Luisa _970047 |
|
| 700 | 1 |
_aHanappi, Tibor _967694 |
|
| 856 | 4 | 0 | _uhttps://doi.org/10.1787/3eaddf88-en |
| 942 | _cRE | ||