Estimating profit shifting in South Africa using firm-level tax returns
Research output: Working paper
Standard
Estimating profit shifting in South Africa using firm-level tax returns. / Wier, Ludvig.
128. ed. WIDER Working Paper, 2016.Research output: Working paper
Harvard
APA
Vancouver
Author
Bibtex
}
RIS
TY - UNPB
T1 - Estimating profit shifting in South Africa using firm-level tax returns
AU - Wier, Ludvig
PY - 2016
Y1 - 2016
N2 - 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.
AB - 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.
KW - Faculty of Social Sciences
KW - International
KW - Tax avoidance
KW - Developed Countries
M3 - Working paper
BT - Estimating profit shifting in South Africa using firm-level tax returns
CY - WIDER Working Paper
ER -
ID: 185278355