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.

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Year of publication:	2016
Authors:	Reynolds, Hayley ; Wier, Ludvig
Publisher:	Helsinki : The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Subject:	developing countries \| international taxation \| multinational firms \| profit shifting \| tax

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Series:	WIDER Working Paper ; 2016/128
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
ISBN:	978-92-9256-172-7
Other identifiers:	10.35188/UNU-WIDER/2016/172-7 [DOI] 873994019 [GVK] hdl:10419/161511 [Handle] RePEc:unu:wpaper:wp2016-128 [RePEc]
Classification:	H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; O23 - Fiscal and Monetary Policy in Development
Source:	EconStor

Persistent link: https://www.econbiz.de/10011653940