The elasticity of corporate taxable income—Evidence from South Africa
Nadine Riedel and
Economics Letters, 2019, vol. 175, issue C, 43-46
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)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:175:y:2019:i:c:p:43-46
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