Arbeitspapier
Estimating profit shifting in South Africa using firm-level tax returns
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.
- ISBN
-
978-92-9256-172-7
- Sprache
-
Englisch
- Erschienen in
-
Series: WIDER Working Paper ; No. 2016/128
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
International Fiscal Issues; International Public Goods
Fiscal and Monetary Policy in Development
- Thema
-
developing countries
international taxation
multinational firms
profit shifting
tax
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Reynolds, Hayley
Wier, Ludvig
- Ereignis
-
Veröffentlichung
- (wer)
-
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (wo)
-
Helsinki
- (wann)
-
2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/172-7
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Reynolds, Hayley
- Wier, Ludvig
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Entstanden
- 2016
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