15 UNU-WIDER articles, publications, projects, experts...

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Multinational firms
Blog
Co-creation for fair and efficient taxation: Research recommendations to improve policies

How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...

Taxation Administrative data Domestic revenue mobilization
Working Paper
The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?

We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda...

Multinational firms Profit shifting Corporations
Technical Note
Identifying foreign firms and South African multinational enterprises: CIT-IRP5 panel v4.0

The identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers...

Multinational firms Foreign firms Tax data
Working Paper
Illicit financial flows and the Global South: A review of methods and evidence

Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services...

Illicit financial flows Tax havens Multinational firms
Working Paper
Competition and inclusive regional economic growth in food production: Barriers to entry and the role of African multinational corporations

The growth of African multinational companies in Southern and East Africa in recent decades brings with it a great opportunity for development of productive capacity in the region and greater regional integration...

African multinational corporations Multinational firms Barriers to entry
Journal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Research Brief
Revenue losses from tax-motivated mispricing in South Africa

New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...

Tax International taxation Profit shifting
Research Brief
The impact of tax havens on South African revenue

The 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 shifting
In the media
© benjamin-child-unsplash 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 research

SA-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 Africa
Working Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Working Paper
Big and ‘unprofitable’: How 10 per cent of multinational firms do 98 per cent of profit shifting

Globally, 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 shifting
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
Blog
Estimating tax avoidance: New findings, new questions
Placeholder

There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al...

Tax avoidance Tax Multinational firms
Working Paper
Estimating profit shifting in South Africa using firm-level tax returns

Using 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
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