Estimating profit shifting in South Africa using firm-level tax returns

Hayley Reynolds and Ludvig Wier

No wp-2016-128, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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.

Keywords: Developing countries; International taxation; Multinational firms; Profit shifting; Tax (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (20)

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