Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries' standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosit...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2022
|
| Schriftenreihe: | OECD Taxation Working Papers
no.58 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries' standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero. |
| Beschreibung: | 1 Online-Ressource (63 p.) 21 x 28cm. |
| DOI: | 10.1787/3eaddf88-en |
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| spelling | Celani, Alessandra VerfasserIn aut Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Alessandra, Celani, Luisa, Dressler and Tibor, Hanappi Paris OECD Publishing 2022 1 Online-Ressource (63 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.58 Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries' standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero. Finance and Investment Taxation Development Industry and Services Angola Botswana Eswatini Kenya Mauritius Senegal South Africa Dressler, Luisa MitwirkendeR ctb Hanappi, Tibor MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/3eaddf88-en Volltext |
| spellingShingle | Celani, Alessandra Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Finance and Investment Taxation Development Industry and Services Angola Botswana Eswatini Kenya Mauritius Senegal South Africa |
| title | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries |
| title_auth | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries |
| title_exact_search | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries |
| title_full | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Alessandra, Celani, Luisa, Dressler and Tibor, Hanappi |
| title_fullStr | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Alessandra, Celani, Luisa, Dressler and Tibor, Hanappi |
| title_full_unstemmed | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates Methodology and initial findings for seven Sub-Saharan African countries Alessandra, Celani, Luisa, Dressler and Tibor, Hanappi |
| title_short | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates |
| title_sort | assessing tax relief from targeted investment tax incentives through corporate effective tax rates methodology and initial findings for seven sub saharan african countries |
| title_sub | Methodology and initial findings for seven Sub-Saharan African countries |
| topic | Finance and Investment Taxation Development Industry and Services Angola Botswana Eswatini Kenya Mauritius Senegal South Africa |
| topic_facet | Finance and Investment Taxation Development Industry and Services Angola Botswana Eswatini Kenya Mauritius Senegal South Africa |
| url | https://doi.org/10.1787/3eaddf88-en |
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