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 …

of tax policies but also their distributional impacts: that is, their impacts on different segments of the population …. Such evidence can promote a more equitable and welfare-enhancing tax and benefit system, helping distinguish policies which … effects on low- and middle-income households. In this context, the Centre for Tax Analysis in Developing Countries (TaxDev …

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 …