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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 CorporationsWorking Paper
Illicit financial flows and the Global South: A review of methods and evidenceIllicit 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 firmsJournal 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 shiftingBlog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...
Corporate income tax 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
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentPart of Journal Special Issue Public economics and development action
Foreign Direct Investment Corporate income tax Tax avoidanceIn the media
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 researchSA-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 AfricaWorking 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 shiftingWorking 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 countriesJournal 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
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentGovernments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...
Foreign Direct Investment Corporate income tax Tax avoidanceIn the media
Study on global tax avoidance garners worldwide attentionA 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 shiftingWorking Paper
An evaluation of interest deduction limitations to counter base erosion in South AfricaThis 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