Effective Tax Rates and Firm Size in Ethiopia
Effective Tax Rates and Firm Size in Ethiopia
复制标题
埃塞俄比亚的有效税率和公司规模
DOI：
--
复制
发表时间：
2019
影响因子：
1.7
通讯作者：
A. Mengistu
中科院分区：
文献类型：
--
作者：
G. Mascagni;A. Mengistu
关于有效税率（ETR）的文献主要关注高收入和中等收入国家，但关于低收入国家的证据很少。本文利用来自埃塞俄比亚的新证据来解决这一差距。我们调查了埃塞俄比亚的企业ETR，以及它们在实践中产生的分配效应是否符合企业税收政策设计。我们根据该领域的文献计算 ETR，使用利润税作为分子，毛利润作为分母。然后，我们不仅使用面板数据来分析 ETR，特别关注它们与公司规模的关系，而且还包括其他解释变量。我们的主要结果是，尽管采用比例税率，但小型企业比大型企业面临更高的有效税收负担，而中型企业面临的负担最低。我们强调，由于合规成本和执行不完善，税收制度可能产生与其政策设计大不相同的实际影响。特别建议采取措施降低小企业的合规成本。
The literature on Effective Tax Rates (ETRs) focuses on high‐ and middle‐income countries, but there is very little evidence on low‐income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design. We calculate ETRs in line with the literature in this field, using profit tax at the numerator and gross profit at the denominator. We then analyse ETRs not only using panel data, focusing particularly on their relation to firm size, but also including other explanatory variables. Our main result is that, despite a proportional tax rate, small firms face a higher effective tax burden than larger firms, while middle‐sized firms face the lowest burden of all. We highlight that tax systems can have practical implications that differ largely from their policy design, due to compliance costs and imperfect enforcement. Measures to reduce compliance costs for small firms are particularly recommended.
影响因子：
6.9
作者：
McMillan, Margaret;Rodrik, Dani;Verduzco-Gallo, Inigo
通讯作者：
Verduzco-Gallo, Inigo