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Using Marginal Effective Tax Rates to Assess Tax Incentives in the WAEMU Charles Vellutini Managing Director, Economic Policy Analysis Vienna, 14 May 2012. OSCARO.COM : DATA MINING ET STRATEGIE DE TARIFICATION. The Issue.

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oscaro com data mining et strategie de tarification

Using Marginal Effective Tax Rates to Assess Tax Incentives in the WAEMU

  • Charles Vellutini
  • Managing Director, Economic Policy Analysis
  • Vienna, 14 May 2012

OSCARO.COM : DATA MINING ET STRATEGIE DE TARIFICATION

the issue
The Issue
  • WAEMU (West Africa) sought to evaluate (i) its tax harmonization policy across member countries ; (ii) the attractiveness of its tax system internationally
  • A plethora of tax regimes and tax incentives (General Tax Laws, Investment Code, Special Economic Zone, Mining Codes...)
  • Marginal Effective Tax Rates (METRs) account for the complexity of general tax laws and assert the corporate tax burden supported by corporation for each tax regime
the cost of complexity
The cost of complexity

Too many tax regimes in a given country – of which tax incentives

 Too many tax procedures/ steps needed to access an attractive tax regime

 Multiple opportunity for non-transparency

  • Negative impact on business climate
  • Shrinkage of tax base
towards modern business taxation
Towards modern business taxation
  • Simplify the standard regime and make it more attractive…
    • Little or no discrimination across sectors
    • No distinction between new and old investment projects
    • No ex ante permits/authorizations
    • Use existing tax and accounting mechanisms
  • …To be able to eliminate « incentives » as separate specific mechanisms
  • Strategy being implemented by many countries (Ireland, France, etc.)

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examples of instruments for simple attractive business taxation
Examples of instruments for simple, attractive business taxation
  • Reducing the corporate income tax
  • Tax credit on investment (ex France: Créditimpôtrecherche)
  • CreditVAT on investment goods with no actual payment of the VAT (ex Guadeloupe) = in effect a tax subsidy on investment
reform options in west africa combine a harmonized 25 cit with investment tax credit
Reform options in West Africa: combine a harmonized 25% CIT with investment tax credit

METRs as a function of investment tax credit rate (Industry)

Significant impact on all countries

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