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

Hayley Reynolds and Ludvig Wier

No 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)
New Economics Papers: this item is included in nep-acc and nep-pbe
Date: 2016
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