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

Research output: Working paper › Research

Standard

Estimating profit shifting in South Africa using firm-level tax returns. / Wier, Ludvig.

128. ed. WIDER Working Paper, 2016.

Research output: Working paper › Research

Harvard

Wier, L 2016 'Estimating profit shifting in South Africa using firm-level tax returns' 128 edn, WIDER Working Paper. <https://www.wider.unu.edu/sites/default/files/wp2016-128.pdf>

APA

Wier, L. (2016). Estimating profit shifting in South Africa using firm-level tax returns. (128 ed.). https://www.wider.unu.edu/sites/default/files/wp2016-128.pdf

Vancouver

Wier L. Estimating profit shifting in South Africa using firm-level tax returns. 128 ed. WIDER Working Paper. 2016.

Author

Wier, Ludvig. / Estimating profit shifting in South Africa using firm-level tax returns. 128. ed. WIDER Working Paper, 2016.

Bibtex

@techreport{3a079f88e6754679ac6a103ecdf2c3e6,
title = "Estimating profit shifting in South Africa using firm-level tax returns",
abstract = "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.",
keywords = "Faculty of Social Sciences, International, Tax avoidance, Developed Countries",
author = "Ludvig Wier",
year = "2016",
language = "English",
edition = "128",
type = "WorkingPaper",

}

RIS

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 -

ID: 185278355