The Regressivity of CIT Exemption in Africa (CERDI)
Tax incentive must be better designed to target relevant firms or investments. Based on 2020 tax information, we compute the Effective Average Tax Rate (EATR) of a representative firm with and without investment incentives for 44 African countries. We appreciate the progressivity or regressivity of national tax systems applied to corporations by varying the tax burden with the gross firm’s profitability. Under tax incentives regimes, 20 out of the 44 countries have a regressive EATR profile: They tax more, less profitable firms. We emphasize that 65 percent of these countries use Corporate Income Tax (CIT) exemption as their main tax incentive instrument.
Tax incentive must be better designed to target relevant firms or investments. Based on 2020 tax information, we compute the Effective Average Tax Rate (EATR) of a representative firm with and without investment incentives for 44 African countries. We appreciate the progressivity or regressivity of national tax systems applied to corporations by varying the tax burden with the gross firm’s profitability. Under tax incentives regimes, 20 out of the 44 countries have a regressive EATR profile: They tax more, less profitable firms. We emphasize that 65 percent of these countries use Corporate Income Tax (CIT) exemption as their main tax incentive instrument.
Dutch Disease (CERDI)
The “Dutch disease” (DD) theory explains that a resource boom may reduce the internal incentives to produce and/or the international competitiveness of domestically produced non-resource tradable goods. The aim of our project is to draw an updated picture of the theoretical and empirical literature on DD that would be easily accessible to the interested people and to offer tools to navigate through this literature.
The “Dutch disease” (DD) theory explains that a resource boom may reduce the internal incentives to produce and/or the international competitiveness of domestically produced non-resource tradable goods. The aim of our project is to draw an updated picture of the theoretical and empirical literature on DD that would be easily accessible to the interested people and to offer tools to navigate through this literature.
ExploreMetabar (UMRF)
Explore metabarcoding data (16S, ITS) with interactive plots, integrated statistical tests, and differential analysis.
Explore metabarcoding data (16S, ITS) with interactive plots, integrated statistical tests, and differential analysis.
The tax burden on mobile network operators in Africa (CERDI)
This analysis estimates the tax burden borne by mobile phone companies in some Sub-Saharan African countries. Our methodology follows the standard approach of forward-looking AETR through a representative firm. Given the lack of availability of granular financial data, we build TELCO, a representative mobile phone company, using the GSMA Intelligence database. The financial data and economic activities of TELCO are expressed in terms of percentage of final consumption or subscribers for each country.
This analysis estimates the tax burden borne by mobile phone companies in some Sub-Saharan African countries. Our methodology follows the standard approach of forward-looking AETR through a representative firm. Given the lack of availability of granular financial data, we build TELCO, a representative mobile phone company, using the GSMA Intelligence database. The financial data and economic activities of TELCO are expressed in terms of percentage of final consumption or subscribers for each country.
Effort fiscal dans le monde (CERDI)
Cette application estime l'effort fiscal dans le monde à partir de la base UN Wider Government Revenue Dataset. Elle utilise différents estimateurs des frontières stochastiques pour fournir l'effort fiscal des pays.
Cette application estime l'effort fiscal dans le monde à partir de la base UN Wider Government Revenue Dataset. Elle utilise différents estimateurs des frontières stochastiques pour fournir l'effort fiscal des pays.
Mesure et déterminants de l'efficacité de la dépense publique (CERDI)
Lors de la troisième Conférence internationale des Nations unies sur le financement du développement (Addis-Abeba, du 13 au 16 juillet 2015), la mobilisation des recettes publiques intérieures a été présentée comme la principale source de financement du développement dans un contexte où l’Aide Publique au Développement stagne et où les capacités d’endettement sont limitées. Si la mobilisation des ressources domestiques est importante, l’amélioration de la qualité des dépenses publiques dans les pays en développement est tout aussi essentielle au développement économique de ces pays.
Lors de la troisième Conférence internationale des Nations unies sur le financement du développement (Addis-Abeba, du 13 au 16 juillet 2015), la mobilisation des recettes publiques intérieures a été présentée comme la principale source de financement du développement dans un contexte où l’Aide Publique au Développement stagne et où les capacités d’endettement sont limitées. Si la mobilisation des ressources domestiques est importante, l’amélioration de la qualité des dépenses publiques dans les pays en développement est tout aussi essentielle au développement économique de ces pays.
Tax Effort In Sub-Saharan Africa (CERDI)
This application proposes (i) A new database of tax revenue for 42 Sub-Saharan African countries (SSA) over the period 1980-2015; (ii) Graphical illustrations of this newdataset; (iii) An estimate of tax effort with serveral models of Stochastic Frontier Analysis.
This application proposes (i) A new database of tax revenue for 42 Sub-Saharan African countries (SSA) over the period 1980-2015; (ii) Graphical illustrations of this newdataset; (iii) An estimate of tax effort with serveral models of Stochastic Frontier Analysis.
EIVE - Economic Impacts of Volcanic Eruptions (CERDI)
History has shown us that economic consequences of a volcanic eruption can be disastrous, and nowadays 800 million people in 86 different countries are living within 100 km of an active or a potentially active volcano. Existing databases on historical eruptions do not provide, or too sparsely, information on these economic impacts. The aim of our project is to build a new database to increase our understanding in the field, to facilitate the identification of vulnerability and resilience factors to future events.
History has shown us that economic consequences of a volcanic eruption can be disastrous, and nowadays 800 million people in 86 different countries are living within 100 km of an active or a potentially active volcano. Existing databases on historical eruptions do not provide, or too sparsely, information on these economic impacts. The aim of our project is to build a new database to increase our understanding in the field, to facilitate the identification of vulnerability and resilience factors to future events.