Global S&T Development Trend Analysis Platform of Resources and Environment
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 |
URL | 查看原文 |
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. |
条目包含的文件 | 条目无相关文件。 |
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