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Working Paper
Tax-motivated transfer mispricing in South AfricaThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm’s-length...
Working Paper
Big and ‘unprofitable’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. Using South African corporate tax returns from 2010–14, we...
Journal 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
Blog
International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...
Journal Article
Tax-motivated transfer mispricing in South AfricaThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, the author directly tests for transfer price deviations from arm's...
Journal Article
The dominant role of large firms in profit shiftingTHIS ARTICLE IS ON EARLY VIEW | Globally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size. Using the universe of South African...
Journal Special Issue
Public economics and development actionTax, and public-sector matters more generally, is high on the agenda of international development. This is clearly reflected in the Sustainable Development Goals (SDGs) approved by the United Nations General Assembly in September of 2015. SDG17...
Journal Article
Public economics and development action: an introduction to a special issue in International Tax and Public FinancePart of Journal Special Issue Public economics and development action
Working Paper
Global distribution of revenue loss from tax avoidanceInternational corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud...
Working Paper
Estimating profit shifting in South Africa using firm-level tax returnsUsing the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to...
Research 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. This is highly...
Research 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. Using highly detailed firm-level customs data from the tax authority, the analysis calculates the difference between legitimate estimates of...
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