Institutional and Political Determinants of Statutory Tax Rates: Empirical Evidence from Sub-Saharan Africa

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	Institutional and Political Determinants of Statutory Tax Rates: Empirical Evidence from Sub-Saharan Africa
	Sanjeev Gupta; Carlos Mulas-Granados; Jianhong Liu; Kelsey Ross
	2020-11-18
出版年	2020
国家	国际
领域	资源环境
英文摘要	This paper investigates the extent to which institutional and political factors explain statutory tax rates in sub-Saharan Africa (SSA). In particular, it examines the effect of regulatory quality, political accountability, political fragmentation, the electoral cycle, and ideological orientation on corporate income tax (CIT) rates as well as top marginal personal income tax (PIT) rates during 1990-2017
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来源平台	Center for Global Development
文献类型	科技报告
条目标识符	http://119.78.100.173/C666/handle/2XK7JSWQ/304424
专题	资源环境科学
推荐引用方式 GB/T 7714	Sanjeev Gupta,Carlos Mulas-Granados,Jianhong Liu,et al. Institutional and Political Determinants of Statutory Tax Rates: Empirical Evidence from Sub-Saharan Africa,2020.