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
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. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To...
Working Paper
Depreciation allowances in South Africa
Nowadays, 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...
Technical Note
The Uganda Revenue Authority firm panel
This 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...
Working Paper
Global distribution of revenue loss from tax avoidance
International 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
The corporate income tax gap in South Africa
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. the difference between what should be paid and what is actually...
Research Brief
Estimating tax gaps in the non-financial sector
Many 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...
Working Paper
Revenue forecasting in the mining industries
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries.However, this is challenging in practice, given commodity market volatility, the extended lags (and often...