distress, provided the authorities consistently pursue strong fiscal management and discipline. Ultimately, Zambia's ability to … recurrent consumption expenditure demands dominate the fiscal landscape and the agenda of the fiscal authorities. …

Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses …-shifting responses to tax incentives across all channels are systematically higher compared to developed countries. …

derived from anonymous corporate and individual tax data, presents an opportunity to explore this relatively uncharted and …

Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ … the analysis within the limitations of the variables in different tax data sets. The novelty of this paper is that it uses … unique administrative tax micro-data sets, which allows us to explore the relationship between firm characteristics and youth …

's-length pricing. I find that multinational firms in South Africa manipulate transfer prices in order to shift taxable profits to low-tax … countries. The estimated tax loss is 0.5 per cent of corporate tax payments. My estimates do not support the common belief that …

This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax … Administration Forum's African Tax Outlook and the United Nations University World Institute for Development Economics Research …

This study presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on … Community. The paper concludes with an assessment of the feasibility of producing a tax-benefit microsimulation model and its …

This paper presents the findings from a feasibility study on the potential for developing a static tax …-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the … feasibility of producing such a model for Tanzania with reference to personal income tax, indirect taxes, and contributory and non …

The purpose of this study is to assess the feasibility of building a microsiumlation model of the Ethiopian tax and … benefits system. We first provide a detailed describtion of the tax and benefits system of the country. This includes … qualifying criteria, tax brakcets, and exemptions. We then describe household survey datasets available in the country and …