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The elasticity of corporate taxable income—Evidence from South Africa

Collen Lediga, Nadine Riedel and Kristina Strohmaier

Economics Letters, 2019, vol. 175, issue C, 43-46

Abstract: How strongly do firms reduce their reported taxable income when corporate tax rates increase? We add new evidence from an emerging economy to a so far developed-country-dominated literature.

Keywords: Corporate taxation; Developing countries; Bunching (search for similar items in EconPapers)
Date: 2019
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