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by Ludvig Wier April 2020

Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...

• International taxation
• Tax avoidance
• Tax havens

Working Paper

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
• International taxation
• Profit shifting

Working Paper

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...

• Tax
• International taxation
• Profit shifting

Journal Article

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

• Corporate income tax
• International taxation
• Tax avoidance

Research Brief

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...

• Tax
• International taxation
• Profit shifting

Journal Special Issue

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...

• Public economics
• Public finance
• International taxation

Journal Article

Part of Journal Special Issue Public economics and development action

• International taxation
• Public finance
• SDG17

Research Brief

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...

• Tax
• International taxation
• Profit shifting

Working Paper

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 income tax
• International taxation
• Tax avoidance

Journal Article

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...

• Tax
• International taxation
• Profit shifting

Policy Brief

• Public economics
• Public finance
• International taxation

Journal Article

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...

• Tax
• International taxation
• Profit shifting

Working Paper

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...

• Developing countries
• International taxation
• Multinational firms