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Big and "unprofitable" : how 10% of multinational firms do 98% of profit shifting

Wier, Ludvig; Reynolds, Hayley - 2018

Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010-14, we investigate the link between firm size and profit...

Persistent link: https://www.econbiz.de/10011983967

Estimating profit shifting in South Africa using firm-level tax returns

Reynolds, Hayley; Wier, Ludvig - 2016

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...

Persistent link: https://www.econbiz.de/10011568106

Quantifying the impacts of expanding social protection on efficiency and equity : evidence from a behavioural microsimulation model for Ghana

Osei, Robert Darko; Pirttilä, Jukka; Rattenhuber, Pia - 2017

A large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector jobs. This paper quantifies impacts on income...

Persistent link: https://www.econbiz.de/10011776419

Tax-motivated transfer mispricing in South Africa : direct evidence using transaction data

Wier, Ludvig - 2018

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm's-length pricing. I find that multinational firms in South...

Persistent link: https://www.econbiz.de/10011913517

Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data

Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016

We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...

Persistent link: https://www.econbiz.de/10011447358

The political economy dimensions of macroeconomic management of aid in Ghana

Osei, Robert Darko; Asem, Freda; Domfe, George - 2013

political economy in a way that engendered growth. Ghana provides a good case for an assessment of this question as it saw … significant aid inflows over the last two and a half decades and also recorded significant growth and poverty reduction. The paper … asserts that aid has impacted positively on growth, in part through the creation of an enabling environment for private sector …

Persistent link: https://www.econbiz.de/10010191181

Extractives for development : ten main messages

Addison, Tony; Roe, Alan - 2018

Countries face both challenges and opportunities in using their extractive industries to achieve more inclusive development - particularly in the developing world. Yet while a large national income can result from resource wealth, it can also be associated with acute social inequality and deep...

Persistent link: https://www.econbiz.de/10011983951

Dependence on extractive industries in lower-income countries : the statistical tendencies

Roe, Alan; Dodd, Samantha - 2017

This paper synthesizes statistical information evidencing the proposition that extractive industries are of great significance in many low- and middle-income developing economies. It examines the scale of the current dependence of low- and middle-income economies on both types of extractive...

Persistent link: https://www.econbiz.de/10011636214

Extractive industries and development : lessons from international experience for Mozambique

Roe, Alan - 2018

In common with several other low-income African economies, in recent years Mozambique has seen a significant expansion of interest and investment in its long-established extractives industries. Huge new gas finds in particular have led to expectations that these industries will contribute very...

Persistent link: https://www.econbiz.de/10011873860

Mozambique : bust before boom : reflections on investment surges and new gas

Roe, Alan - 2018

This paper is a sequel to an earlier paper that looked in broad terms at many of the issues that Mozambique faces today in managing its new extractive resources. The paper first describes the investment surge that has already been prompted by new gas discoveries in Mozambique. It then summarizes...

Persistent link: https://www.econbiz.de/10011927737