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Tax Mobilization in Sub-Saharan Africa: The Impact of Tax and Business Law Reforms
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bertinelli, Luisito Bourgain, Arnaud |
| Copyright Year | 2016 |
| Abstract | This paper contributes to measuring the influence of business (and tax) law reforms on sub-Saharan African countries' tax mobilization ability. Relying on a new business law reform indicator, our results validate the significant impact of corporate law modernization on governmental revenue, and unearth a complementary effect between business and tax law reforms. |
| Starting Page | 1805 |
| Ending Page | 1810 |
| Page Count | 6 |
| File Format | PDF HTM / HTML |
| Volume Number | 36 |
| Alternate Webpage(s) | http://orbilu.uni.lu/bitstream/10993/28780/1/EB-16-%20Bertinelli-Bourgain.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |