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

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corporate income tax
Working Paper
The corporate income tax gap in South Africa: A top-down approach

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...

corporate income tax Tax compliance tax gap
Working Paper
Revenue forecasting in the mining industries: A data-driven approach

Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries...

corporate income tax Extractive industries mineral tax
Blog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Placeholder

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 shifting
Journal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Part of Journal Special Issue Public economics and development action

Foreign Direct Investment corporate income tax tax avoidance
Journal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Governments’ 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 avoidance
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
Blog
Tax havens - What is the nature of the beast?

International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And transparency is commonly seen as the best way to tackle the issue. But is it enough?...

corporate income tax Taxation Law and legislation (Taxation)
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

corporate income tax International taxation tax avoidance
Working Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Governments’ 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 avoidance
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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