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corporate income tax
Working Paper
Effective corporate tax burden and firm size in South Africa: A firm-level analysis

We 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 tax
Working Paper
Global distribution of revenue loss from tax avoidance: Re-estimation and country results

International corporate tax is an important source of government revenue, especially in lower-income countries...

corporate income tax International taxation tax avoidance
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