The regressivity of CIT exemptions in Africa
Year of publication: |
2024
|
---|---|
Authors: | Dama, Alou Adessé ; Graziosi, Grégoire Rota ; Sawadogo, Faycal |
Published in: |
International tax and public finance. - New York, NY : Springer Science + Business Media B.V., ISSN 1573-6970, ZDB-ID 2016247-9. - Vol. 31.2024, 3, p. 909-934
|
Subject: | Corporate income tax | Developing countries | Tax incentives | Transparency | Steuervergünstigung | Tax incentive | Körperschaftsteuer | Entwicklungsländer | Afrika | Africa |
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