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    The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

    This paper analyzes and computes the tax burden on Ethiopian corporations, measured by the average effective tax rate (ETR) on their profit. Our strongest result regards the relation between tax burdens and firm size. There is a statistically signif…

    Giulia Mascagni

    Andualem Mengistu

    • Effective Tax Rates
    • Corporate Taxation
    • Administrative Data
    • Value Added Tax
    • Taxation
    • Economic development
    34 pages

    Publication

    Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

    We could be in the midst of the biggest change to the way multinational companies are taxed in decades. For the past year, over 130 developed and developing countries have been trying to agree on how to ‘go beyond’ some of the fundamental principles…

    Martin Hearson

    • Corporate Taxation
    • International tax cooperation
    • Developing countries
    • Income tax--Treaties and agreements
    • Taxation
    12 pages

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