Estimating profit shifting in South Africa using firm-level tax returns
Research output: Working paper › Research
Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels are systematically higher compared to developed countries.
Original language | English |
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Place of Publication | WIDER Working Paper |
Edition | 128 |
ISBN (Electronic) | 978-92-9256-172-7 |
Publication status | Published - 2016 |
- Faculty of Social Sciences - International, Tax avoidance, Developed Countries
Research areas
ID: 185278355