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International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There is a close link between a country’s economic development and its capacity to collect tax reve...
International taxation Tax avoidance Tax havensJournal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingResearch Brief
Revenue losses from tax-motivated mispricing in South AfricaNew research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...
Tax International taxation Profit shiftingResearch Brief
The impact of tax havens on South African revenueThe study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...
Tax International taxation Profit shiftingJournal Article
Public economics and development action: an introduction to a special issue in International Tax and Public FinancePart of Journal Special Issue Public economics and development action
International taxation Public finance SDG17Journal Special Issue
Public economics and development actionTax, and public-sector matters more generally, is high on the agenda of international development. This is clearly reflected in the Sustainable Development Goals (SDGs) approved by the United Nations General Assembly in September of 2015...
Public economics Public finance International taxationWorking Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingWorking Paper
Big and ‘unprofitable’: How 10 per cent of multinational firms do 98 per cent of profit shiftingGlobally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size...
Tax International taxation Profit shiftingJournal 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
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 avoidanceWorking Paper
Estimating profit shifting in South Africa using firm-level tax returnsUsing the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa...
Developing countries International taxation Multinational firms