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

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Profit shifting
In the media
Study on global tax avoidance garners worldwide attention

A new WIDER Working Paper has brought attention around the world to government revenue loss from tax avoidance. The study finds that, globally, low- and lower middle-income countries are hit the hardest; in terms of regions, losses are most intense...

Tax evasion Profit shifting
Working Paper
An evaluation of interest deduction limitations to counter base erosion in South Africa

This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies...

Interest Profit shifting South Africa
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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