Estimating profit shifting in South Africa using firm-level tax returns
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Cited by:
- Petr Janský & Miroslav Palanský, 2019.
"Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
- Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
- Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
- David Bradbury, & Tibor Hanappi & Anne Moore, . "Estimating the fiscal effects of base erosion and profit shifting: data availability and analytical issues," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
- Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Yeltulme Pter, 2021.
"Effect of Exchange Rate Volatility on Tax Revenue Performance In Sub-Saharan Africa,"
EconStor Preprints
233955, ZBW - Leibniz Information Centre for Economics.
- Isaac K. Ofori & Camara K. Obeng & Peter Y. Mwinlaaru, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," Working Papers of the African Governance and Development Institute. 21/031, African Governance and Development Institute..
- Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Peter Yeltulme, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," EconStor Preprints 233984, ZBW - Leibniz Information Centre for Economics.
- Isaac K. Ofori & Camara K. Obeng & Peter Y. Mwinlaaru, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," Research Africa Network Working Papers 21/031, Research Africa Network (RAN).
- Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Peter Yeltulme, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance In Sub-Saharan Africa," MPRA Paper 107702, University Library of Munich, Germany.
- Isaac K. Ofori & Camara K. Obeng & Peter Y. Mwinlaaru, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance in Sub-Saharan Africa," Working Papers 21/031, European Xtramile Centre of African Studies (EXCAS).
- Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
- Aliisa Koivisto & Nicholas Musoke & Dorothy Nakyambadde & Caroline Schimanski, 2021. "The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?," WIDER Working Paper Series wp-2021-51, World Institute for Development Economic Research (UNU-WIDER).
- Jieun Choi & Mark Dutz & Zainab Usman, 2020. "The Future of Work in Africa [L’avenir du travail en Afrique]," World Bank Publications - Books, The World Bank Group, number 32124.
- Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
- Petr Janský & Miroslav Palanský, 2019.
"Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
- Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
- Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series 021, World Institute for Development Economic Research (UNU-WIDER).
- Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
- Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series 123, World Institute for Development Economic Research (UNU-WIDER).
- Roseline Misati & Kethi Ngoka & Anne Kamau & Maureen Odongo, 2022. "Profit shifting by multinational corporations in Kenya: The role of internal debt," WIDER Working Paper Series wp-2022-39, World Institute for Development Economic Research (UNU-WIDER).
- Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
- Ludvig Wier & Hayley Reynolds, 2018. "Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
- Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
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Keywords
Developing countries; International taxation; Multinational firms; Profit shifting; Tax;All these keywords.
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