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The elasticity of corporate taxable income—Evidence from South Africa

Author:
Lediga, Collen, Riedel, Nadine, Strohmaier, Kristina
Source:
Economics letters 2019 v.175 pp. 43-46
ISSN:
0165-1765
Subject:
income, South Africa
Abstract:
How strongly do firms reduce their reported taxable income when corporate tax rates increase? We add new evidence from an emerging economy to a so far developed-country-dominated literature.
Agid:
6254206