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Globalization in crisis – confronting a new economic reality

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Working Paper
Effective corporate tax burden and firm size in South Africa

We 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...

Working Paper
Do multinational companies shift profits out of developing countries?

This 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. It uses global firm-level panel data from...

Working Paper
The case of taxing multinational corporations in Uganda

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. Using administrative data from the Uganda Revenue Authority and regression analysis...

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