International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud...
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, the author directly tests for transfer price deviations from arm's...
Globally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size. Using the universe of South African corporate tax returns and global...
New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country. Using highly detailed firm-level customs data from the tax authority, the analysis calculates the difference between legitimate estimates of...
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm’s-length...
Tax, and public-sector matters more generally, is high on the agenda of international development. This is clearly reflected in the Sustainable Development Goals (SDGs) approved by the United Nations General Assembly in September of 2015. SDG17...
Part of Journal Special Issue Public economics and development action
The study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven. This is highly...
Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010–14, we...
Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to...
1 Introduction Domestic tax systems are the foundation of the social contract, where taxpayers contribute to societal welfare and governments provide essential public goods and services. Taxation is crucial for financing state operations. However, in...
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