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

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Cited by:

  1. Toledo, Katia & Alvarado, Alfredo, 2023. "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, vol. 47(3).
  2. Anne Van de Vijver & Danny Cassimon & Peter-Jan Engelen, 2020. "A Real Option Approach to Sustainable Corporate Tax Behavior," Sustainability, MDPI, vol. 12(13), pages 1-17, July.
  3. Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias, 2022. "Transfer pricing comparables: Preferring a close neighbor over a far-away peer?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  4. Lioara-Veronica Pasc & Camelia-Daniela Hațegan, 2020. "Related Parties’ Transactions: A Literature Overview on Auditor’s Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1021-1030, December.
  5. Cyril Chalendard & Ana M Fernandes & Gael Raballand & Bob Rijkers, 2023. "Corruption in Customs," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 138(1), pages 575-636.
  6. Bepi Tattara, 2023. "Ill capitalismo in africa: lotta per le risorse e i mercati," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 2023(2), pages 115-127.
  7. Annette Alstadsæter & Julie Brun Bjørkheim & Ronald B. Davies & Johannes Scheuerer, 2022. "Pennies from Haven: Wages and Profit Shifting," Working Papers 002, EU Tax Observatory.
  8. Bilal M. Khan & Karrar Hussain & Zara Liaqat, 2024. "Trade misreporting: Evidence from Pakistani importers," The World Economy, Wiley Blackwell, vol. 47(2), pages 390-414, February.
  9. Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
  10. Chalendard,Cyril Romain & Duhaut,Alice & Fernandes,Ana Margarida & Mattoo,Aaditya & Raballand,Gael J. R. F. & Rijkers,Bob, 2020. "Does Better Information Curb Customs Fraud?," Policy Research Working Paper Series 9254, The World Bank.
  11. Guttorm Schjelderup & Frank Stähler, 2024. "The economics of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 935-952, August.
  12. Viertola, Marika, 2024. "Transfer (mis)pricing of multinational enterprises: evidence from Finland," Working Papers 162, VATT Institute for Economic Research.
  13. Manon Francois & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers 2023-04, CEPII research center.
  14. 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).
  15. Manon Francois & Vincent Vicard, 2023. "Tax avoidance and the complexity of multinational enterprises," Working Papers 015, EU Tax Observatory.
  16. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
  17. Laudage Teles, Sabine & Riedel, Nadine & Strohmaier, Kristina, 2024. "On the effects of anti-profit shifting regulations: A developing country perspective," Journal of Public Economics, Elsevier, vol. 235(C).
  18. Jakob Brounstein, 2021. "The tax-price elasticity of offshore tax avoidance: Evidence from Ecuadorian transaction data," WIDER Working Paper Series wp-2021-187, World Institute for Development Economic Research (UNU-WIDER).
  19. Muhammad Bashir & Usama Jamal & Kyle McNabb & Mazhar Waseem, 2024. "Intended and unintended consequences of anti-avoidance rules: Evidence from Uganda," WIDER Working Paper Series wp-2024-70, World Institute for Development Economic Research (UNU-WIDER).
  20. Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers 30114, National Bureau of Economic Research, Inc.
  21. Hirofumi Okoshi, 2025. "Attractive target for tax avoidance: trade liberalization and entry mode," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 238-270, February.
  22. Supriyati Supriyati & Dewi Murdiawti & Kadek Pranetha Prananjaya, 2021. "Determinants of transfer pricing decision at manufacturing companies of Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 289-302, April.
  23. Knoll, Bodo & Kruse-Becher, Sanne & Riedel, Nadine, 2023. "The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark," Economics Letters, Elsevier, vol. 233(C).
  24. Zara Liaqat, Karrar Hussain, 2025. "Costly Imports: Exchange rate shocks and trade misreporting by firms," LCERPA Working Papers jc0154, Laurier Centre for Economic Research and Policy Analysis, revised 2025.
  25. 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.
  26. Olalere Isaac Opeyemi, 2022. "Predicting Trade Mispricing: A Gaussian Multivariate Anomaly Detection Model ," GATR Journals jber221, Global Academy of Training and Research (GATR) Enterprise.
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