Similar Search Results

Estimating profit shifting in South Africa using firm-level tax returns

Reynolds, Hayley; Wier, Ludvig - 2016

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...

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

Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

Wier, Ludvig - 2018

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm's-length pricing. I find that multinational firms in South...

Persistent link: https://www.econbiz.de/10011943928

Big and "unprofitable": How 10% of multinational firms do 98% of profit shifting

Wier, Ludvig; Reynolds, Hayley - 2018

Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010-14, we investigate the link between firm size and profit...

Persistent link: https://www.econbiz.de/10012146499

Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data

Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016

We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...

Persistent link: https://www.econbiz.de/10011532344

Global minimum corporate income tax rate: Challenges and prospects for Uganda

Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023

This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...

Persistent link: https://www.econbiz.de/10014477594

Private standards and labour productivity in the food sector in Viet Nam

Trifkovic, Neda - 2016

A rising number of firms from developing countries have adopted voluntary private standards in the last decade. This … has become an area of active research, especially in terms of the impact of private standards on trade, organizational … performance, and employee outcomes. This paper analyses how standards affect labour productivity of small and medium firms from …

Persistent link: https://www.econbiz.de/10011653975

Certification and business risk

Trifković, Neda - 2018

The purpose of this paper is to investigate the scope for international private standards to play a role in reducing …

Persistent link: https://www.econbiz.de/10011943887

Institutional differences across resource-based economies

Teksoz, Utku; Kalcheva, Katerina - 2016

To predict economic success and failure, academics and policymakers alike are interested in the differences in institutional structures across natural resource-based economies. This paper uses a political economy framework to examine the effect of institutional variables on per capita...

Persistent link: https://www.econbiz.de/10011532389

Taxation, social protection, and governance decentralization

Epstein, Gil S.; Gang, Ira N. - 2016

Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the government's taxation levels. We examine the political economy of decentralized revenue-raising authority in light of social...

Persistent link: https://www.econbiz.de/10011653914

The practice of industrial policy - Lessons for Africa. Case studies of decentralized co-ordination in China

Dinh, Hinh T. - 2014

This paper draws on both successful and failing cases of industrialization in China to analyse the role of local governments in fostering the growth of light manufacturing. The broad spectrum of support types and the intimate knowledge of enterprise conditions by these local governments make...

Persistent link: https://www.econbiz.de/10010494234