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The elasticity of corporate taxable income—Evidence from South Africa
- Lediga, Collen, Riedel, Nadine, Strohmaier, Kristina
- Economics letters 2019 v.175 pp. 43-46
- income, South Africa
- 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.