The Regressivity of CIT Exemptions in Africa
January 22, 2024
A study in partnership with CERDI UMR UCA, CNRS, IRD.
↪ A new application on the regressivity of corporate income tax (CIT) exemptions in Africa is now available. This application, developed by Alou Adessé Dama (FERDI), Grégoire Rota-Graziosi, Faycal Sawadogo, and Mohamed Aliou Tounkara (CERDI, UMR UCA, CNRS and IRD), supports decision-making on tax exemptions and evaluates the progressivity or regressivity of national tax systems for companies by adjusting the tax burden based on the companies' gross profitability.
↪ The article “The Regressivity of CIT Exemptions in Africa” is published in International Tax and Public Finance (Authors: Dama A. A., Rota-Graziosi G., Sawadogo F.)
