Effective corporate tax burden and firm size in South Africa: A firm-level analysis

Marco Carreras, Chandu Dachapalli and Giulia Mascagni

No wp-2017-162, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies' tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the smallest companies are facing the highest effective tax rate.

Keywords: Effective tax rate; South Africa; Corporate income tax (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (3)

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