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

Research output: Working paperResearch

  • Ludvig Wier
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.
Original languageEnglish
Place of PublicationWIDER Working Paper
Edition128
ISBN (Electronic)978-92-9256-172-7
Publication statusPublished - 2016

ID: 185278355