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Tax Base Erosion and Profit Shifting in Africa - Part 1 - Africa’s Response to the OECD BEPS Action Plan

Africa’s response to the OECD’s base erosion and profit shifting (BEPS) project is examined in this paper. The paper also acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those fo…

A Stochastic Frontier Estimation of Tax Efficiency in the Economic Community of West African States (ECOWAS) - Report

The objective of this study is to investigate the determinants of non-natural resource tax revenue and estimate its efficiency in ECOWAS countries. A stochastic frontier tax function was estimated using annual data from 2001 to 2015 by use of Maximu…

Nexus between Tax, Public Debt and Inequality in the Southern African Development Community in SADC

Inequality in SADC countries has remained high, with countries such as South Africa having extreme inequality compared to regional and global averages. Precisely, the SADC region is considered most unequal with countries such as Namibia, Comoros, So…

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can …

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