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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Capital Income Taxation in Burundi
Author:Zodrow, George R.
Year:1993
Periodical:Journal of African Economies
Volume:2
Issue:3
Period:December
Pages:348-380
Language:English
Geographic term:Burundi
Subjects:taxation
income tax
Economics and Trade
External link:https://jae.oxfordjournals.org/content/2/3/348.full.pdf
Abstract:This paper analyses the taxation of capital income in Burundi by performing calculations of the marginal effective tax rates (METRs) on a wide variety of alternative investments under the current tax system. The calculations identify the individual and cumulative effects of business and individual income taxes, property taxes, transaction taxes, customs duties, tax holidays, preferential business income tax rates, and the special treatment of partnership income. METRs are also calculated in the presence of income tax evasion. The analysis provides an indication of the extent to which the tax system in Burundi distorts investment allocation decisions across assets (and thus across business sectors) and among alternative methods of finance. It also provides estimates of the overall level of taxation of various forms of capital income, and demonstrates how the effects of the tax system on investment incentives vary with changes in the expected rate of inflation. Bibliogr., notes, ref., sum.
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