Taxes and declared profits: Evidence from gold mines in Africa-Reference-Cited by-同舟云学术

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Taxes and declared profits: Evidence from gold mines in Africa

Published:2022-09 Issue: Volume:78 Page:102824
ISSN:0301-4207
Container-title:Resources Policy
language:en
Short-container-title:Resources Policy

Author:

Bertinelli Luisito,Bourgain Arnaud,Zanaj Skerdilajda

Funder

University of Luxembourg

Publisher

Elsevier BV

Subject

Law,Management, Monitoring, Policy and Law,Economics and Econometrics,Sociology and Political Science

Reference23 articles.

1. Analyst coverage and corporate tax aggressiveness;Allen;J. Bank. Finance,2016

2. Theoretical perspectives on resource tax design;Boadway,2010

3. Rent taxes and royalties in designing fiscal regimes for non-renewable resources;Boadway,2015

4. A Tax Competition Approach to Resource Taxation in Developing Countries;Bourgain,2020

5. Business-income taxation and investment incentives;Brown,1948

Cited by 3 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Natural Resource Revenues and Double Taxation Treaties in Developing Countries: Evidence from Neural Networks;2024-04-12

2. Accounting in and by the extractive industries: development of a conceptual framework and avenues for future research;Meditari Accountancy Research;2024-02-06

3. Effective and Sustainable Management of Natural Resources in Africa: The Roles of Environmental Tax and Public Participation;Advances in African Economic, Social and Political Development;2024

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