Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/161511
Authors: 
Reynolds, Hayley
Wier, Ludvig
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper 2016/128
Abstract: 
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 systematically higher compared to developed countries.
Subjects: 
developing countries
international taxation
multinational firms
profit shifting
tax
JEL: 
H25
H26
H87
O23
ISBN: 
978-92-9256-172-7
Document Type: 
Working Paper

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