People in the Nordic countries of Denmark, Finland, Iceland and Sweden work more than the countries’ high tax rates …

A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This … differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit …, nor does it have a clear assessment base or a certain tax rate. These are decisions to be made during political discourse …

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 …

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 …