Estimating profit shifting in South Africa using firm-level tax returns
Hayley Reynolds and
No 128, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)
Using the universe of South African corporate tax returns for 2009â€“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)
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp2016-128
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