Effective corporate tax burden and firm size in South Africa: A firm-level analysis
Purnachandar Dachapalli and
No 162, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)
We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the smallest companies are facing the highest effective tax rate.
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