Estimating profit shifting in South Africa using firm-level tax returns

TY - UNPB

T1 - Estimating profit shifting in South Africa using firm-level tax returns

AU - Wier, Ludvig

PY - 2016

Y1 - 2016

N2 - 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 tax incentives across all channels are systematically higher compared to developed countries.

AB - 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 tax incentives across all channels are systematically higher compared to developed countries.

KW - Faculty of Social Sciences

KW - International

KW - Tax avoidance

KW - Developed Countries

M3 - Working paper

BT - Estimating profit shifting in South Africa using firm-level tax returns

CY - WIDER Working Paper

ER -