We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel … dataset from companies' tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while … the smallest companies are facing the highest effective tax rate. …

merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are …: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax … certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These …

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 …

'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 …

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 …

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. …

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken … liberal years of the 1980s and 1990s. The paper argues that the recent tax policy changes and a favourable external … environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a …