countries, and then uses this information to model the tax burdens on labour income in each country following the OECD's Taxing … Wages methodology. Average and marginal tax wedges in Brazil and China (Shanghai) are found to be similar in size in 2010 to … average and marginal tax wedges compared to the vast majority of OECD countries. These relatively low tax wedge results are …

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. …