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Publications (7)
Working Paper
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Using 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 tax incentives across all channels are...
Working Paper
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The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company income tax from registered firms who submit tax...
Working Paper
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Existing South African work on firm-level data has been limited by access to large datasets that track firms over time. This paper overcomes this by analysing a new dataset of the population of manufacturing firms that are matched to their export transactions. South African firm-level exporting is...
Working Paper
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– Evidence from South African tax registers
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities affect the firm-size distribution. We first examine...
Working Paper
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– Past Trends, Future Possibilities
This article examines the policy responses of Western countries in the realm of asylum. We begin by explaining the reasons why the asylum issue has made its way up the political agendas of liberal democratic countries in recent years. While applications for asylum have risen in the last two decades...
Working Paper
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The purpose of this paper is to synthesize what is known about the influence of asylum migration on countries of origin. It combines an analysis of data, a review of the literature and empirical examples from our own research. In the first section we consider the effects of the absence of refugees...
Working Paper
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– Security Against the Few
During the last decade measures of overt and covert surveillance, information sharing and deterrence of the illegal movement of people has increased within and between states. Border security has come to dominate international relations, and increasingly to deflect the needs of asylum-seekers who...
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