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Technical Note
The Uganda Revenue Authority firm panelThis technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20...
Tax data Corporate income tax UgandaResearch Brief
Estimating tax gaps in the non-financial sector: A pathway to effective tax collection in South AfricaMany governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...
Corporate income tax Tax compliance Tax gapWorking Paper
Depreciation allowances in South AfricaNowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment...
Tax depreciation allowances Tax investment allowances Tax expendituresWorking Paper
The corporate income tax gap in South Africa: A top-down approachA key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...
Corporate income tax Tax compliance Tax gapWorking Paper
Revenue forecasting in the mining industries: A data-driven approachRobust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries...
Corporate income tax Extractive industries Mineral taxBlog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...
Corporate income tax Taxation Profit shiftingJournal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentPart of Journal Special Issue Public economics and development action
Foreign Direct Investment Corporate income tax Tax avoidanceIn the media
SA-TIED research on profit shifting gets national attention in South Africa
Profit shifting Corporate income tax Multinational firms In the media
SA-TIED researcher interviewed on tax haven researchSA-TIED researcher, Ludvig Wier, has featured in multiple South African news outlets explaining new research findings from the programme. Wier was invited to speak to anchors from South Africa’s national news channels, SABC and eNCA . He was...
Profit shifting Multinational firms South AfricaBlog
Tax havens - What is the nature of the beast?
International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And transparency is commonly seen as the best way to tackle the issue. But is it enough?...
Corporate income tax Taxation Law and legislation (Taxation)Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Corporate income tax International taxation Tax avoidanceWorking Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentGovernments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...
Foreign Direct Investment Corporate income tax Tax avoidanceWorking Paper
Effective corporate tax burden and firm size in South Africa: A firm-level analysisWe investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns...
Effective tax rate South Africa Corporate income taxWorking Paper
Global distribution of revenue loss from tax avoidance: Re-estimation and country resultsInternational corporate tax is an important source of government revenue, especially in lower-income countries...
Corporate income tax International taxation Tax avoidance