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Journal Article: Tax-motivated transfer mispricing in South Africa - direct evidence using transaction data

This new Open Access article provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country.

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Journal Article
Historical origins of persistent inequality in Nigeria

Part of Journal Special Issue Horizontal Inequality: Persistence and Change

Development Ethnicity Geopolitical zone
Working Paper
Historical origins of persistent inequality in Nigeria

Horizontal inequality by ethnic group has remained remarkably persistent for wealth, education, and access to certain services in Nigeria...

Development Ethnicity Geopolitical zone
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