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Effective tax rate
Working Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature...

Tax avoidance Profit shifting Developing countries
Working Paper
Effective corporate tax burden and firm size in South Africa: A firm-level analysis

We 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 tax
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