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
- Language
-
Englisch
- Bibliographic citation
-
Series: WIDER Working Paper ; No. 2016/128
- Classification
-
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
- Subject
-
developing countries
international taxation
multinational firms
profit shifting
tax
- Event
-
Geistige Schöpfung
- (who)
-
Reynolds, Hayley
Wier, Ludvig
- Event
-
Veröffentlichung
- (who)
-
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (where)
-
Helsinki
- (when)
-
2016
- DOI
-
doi:10.35188/UNU-WIDER/2016/172-7
- Handle
- Last update
-
10.03.2025, 11:43 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Reynolds, Hayley
- Wier, Ludvig
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Time of origin
- 2016
Other Objects (12)
Regulatory harmonization, profits, and productivity: Firm-level evidence from Morocco
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Dynamic Structure - Dynamic Results? Re-estimating Profit Shifting with Historical Ownership Data
Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data
Estimating the Lock-in Effects of Switching Costs from Firm-Level Data
Profit Shifting and Productivity Mismeasurement
Global profit shifting, 1975-2019
Profit shifting and industrial heterogeneity
Profit Shifting and FDI Restrictions
Organizational Capacity and Profit Shifting
Outsourcing and Firm-level Performance
Regulatory harmonization, profits, and productivity: Firm-level evidence from Morocco
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Dynamic Structure - Dynamic Results? Re-estimating Profit Shifting with Historical Ownership Data
Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data
Estimating the Lock-in Effects of Switching Costs from Firm-Level Data
Profit Shifting and Productivity Mismeasurement
Global profit shifting, 1975-2019
Profit shifting and industrial heterogeneity
Profit Shifting and FDI Restrictions
Organizational Capacity and Profit Shifting
Outsourcing and Firm-level Performance
Regulatory harmonization, profits, and productivity: Firm-level evidence from Morocco
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
Dynamic Structure - Dynamic Results? Re-estimating Profit Shifting with Historical Ownership Data
Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data
Estimating the Lock-in Effects of Switching Costs from Firm-Level Data
Profit Shifting and Productivity Mismeasurement
Global profit shifting, 1975-2019
Profit shifting and industrial heterogeneity
Profit Shifting and FDI Restrictions
Organizational Capacity and Profit Shifting