Tag: South Africa

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UNU-WIDER Working Paper: Effective corporate tax burden and firm size in South Africa - A firm-level analysis
  • Tuesday, 12 December 2017
  • Marco Carreras, Chandu Dachapalli and Giulia Mascagni

UNU-WIDER Working Paper: Effective corporate tax burden and firm size in South Africa - A firm-level analysis New

Introduction - Business profit taxation recently became a topic of particular interest in Africa. The tax burden on firms is crucial for industrial development, which is one of the key components of…
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To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

To Pay or Not to Pay? Citizen's Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa

  Summary This paper examines factors that determine citizens’ tax-compliance attitude in Kenya, Tanzania, Uganda, and South Africa. Using the 2011–12 Afrobarometer survey data, we find that…
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