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Publication
Uganda operates a wide array of tax incentives schemes to attract investments like other countries in East Africa. However, due to significant amount of revenue foregone due to such schemes, Uganda has embarked on the process of rationalizing its o…
Publication
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…
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It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their developed counterparts. Part of this gap can be explained by the relatively higher tax evasion in the former. Recent lite…
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The global tax deal represents a major reform to the rules governing the international tax system, aiming to bring an end to tax havens and profit-shifting by multinational enterprises (MNEs). By introducing a global minimum tax rate and new profit …
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