-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our … results suggest that tax revenue benefits to firm growth in developing countries, especially in low-income countries and lower … when corruption is too pervasive, and when the origin of tax revenue origin reduces government accountability. Lastly, our …

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal … trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states … into the relationship between tax revenue performance over time and the characteristics of the conflicts in question …

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 shifting. We estimate that firms owned by a parent in a tax haven … avoid taxation on as much as 80 per cent of their true income. However, this aggregate tax loss conceals large differences …

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. …

'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 …

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax … revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods …, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and …

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 …

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 assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax …'s tax and benefit policies as well as a possible underpinning dataset-the Integrated Household Living Conditions Survey …-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible. …

tax types and investment tax incentives and briefly describes the main policy issues pertaining to mineral sector taxation …