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 …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

The paper examines how country tax differences affect a multinational enterprise's choice to centralize or de … - here, as a strategic pre-commitment device and a tax manipulation instrument -, we show that de-centralized decisions are … more profitable when tax differentials are (small) large …

costs in case of tax haven activities. We test whether the availability of additional public information on the locations of … banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed …, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country …

Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially … probability of a disposal increased after the tax reform. Using a unique data set with no need to proxy for the disposal of …

utilise the services of available skilled manpower. Indian tax administration was always perceived to be difficult. The … economic liberalisation had created challenges in integrating Indian tax system with the world economy during the adjustment … not match with the tax aggressiveness and that probably led to some major concerns, and impacted ease of doing business …

Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially … probability of a disposal increased after the tax reform. Using a unique data set with no need to proxy for the disposal of …