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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 sign...

    Giulia Mascagni

    Andualem Mengistu

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

    Publication

    Attracting Investments Using Tax Incentives in Uganda: The Effective Tax Rates

    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...

    Paul Corti Lakuma

    • Tax Incentives
    • Effective Tax Rates
    • Income Tax
    • Taxation
    • Finance, Public
    • Investments
    24 pages

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