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Working Paper
Effective corporate tax burden and firm size in South AfricaWe investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the...
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...
Working 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. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To...
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
Working Paper
Depreciation allowances in South AfricaNowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and...
Working Paper
The corporate income tax gap in South AfricaA 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. the difference between what should be paid and what is actually...
Blog
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...
Technical Note
The Uganda Revenue Authority firm panelThis technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20. The panel dataset contains...
Journal 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
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...
Research Brief
Estimating tax gaps in the non-financial sectorMany governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to...
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