UNU-WIDER 52d ago

This SA-TIED seminar features Pierre Bachas (World Bank), who presents new research on effective corporate tax rates and minimum tax policy across 16 countries, including South Africa, at a moment when South Africa is implementing its global minimum tax framework. Drawing on firm-level tax return data, the discussion explores why some of the largest firms often face lower effective tax rates than mid-sized companies, how tax incentives shape corporate tax outcomes, and what this means for revenue mobilisation and tax reform. The seminar also examines why a simple domestic minimum tax could potentially raise substantially more revenue than the global minimum tax as currently designed, with important implications for South Africa’s fiscal strategy and public finance debates. #satied