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Effective tax rate
Working Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidenceThis 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 countriesWorking 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 taxDisplaying 2 of 2 results.
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