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Effective corporate tax burden and firm size in South Africa: A firm-level analysis

Marco Carreras, Purnachandar Dachapalli and Giulia Mascagni

No 162, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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.

New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 2017
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