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Working Paper
The effects of a risk-based approach to tax examinations: Evidence from TanzaniaWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...
Risk-based approach Tax compliance TanzaniaNews
Building up fair taxation – New data research collaboration in Tanzania
Taxation Tanzania Administrative capacity Blog
Co-creation for fair and efficient taxation: Research recommendations to improve policiesHow can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...
Taxation Administrative data Domestic revenue mobilizationWorking Paper
What explains the gender gap in top incomes in developing countries?: Evidence from EcuadorBased on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017...
Top incomes Gender inequality Tax dataBackground Note
Building tax data for research: The South African experienceIntroduction: data for development Globally, one of the key factors associated with increasing use of data to inform policy-making has been the increased availability of new administrative data sources...
Tax data Administrative data South AfricaProject workshop
Tax and development workshopThe Tax and Development workshop will bring together researchers, tax experts and practitioners to exchange experiences on using administrative tax data in their respective countries for research purposes. The event will be attended by 40 experts...
Working Paper
Measuring earnings inequality in South Africa using household survey and administrative tax microdataOverall income inequality in South Africa is very high, and inequality generated in the labour market is a key driver of inequality...
Inequality Earnings Tax dataWorking Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax dataThis paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...
Tax administration Small business Tax complianceWorking Paper
The effects of personal income tax reform on employees’ taxable income in UgandaWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band...
Personal income tax Uganda Administrative dataResearch Brief
Extreme inequalities: The distribution of household wealth in South AfricaSouth Africa is, by most contemporary measures, the most unequal country in the world. Yet, relatively little attention has been given to country’s wealth inequality...
Administrative data Households balance sheets income capitalizationResearch Brief
Monetary policy and firm size in South AfricaMonetary policy affects the real economy through various channels, including the interest rate, exchange rate, credit, and asset price channels. The credit channel has recently received considerable attention...
Credit channel Firm heterogeneity Financial constraintsBlog
International tax research: Why does more than numbers matterCan tax research be inspiring? Looking back at the three years of collaboration between UNU-WIDER and the Uganda Revenue Authority ( URA ), the answer is yes – but even that is just the start...
Taxation Administrative data Domestic revenue mobilizationWorking Paper
Industry classification in the South African tax microdataThis paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria...
Administrative data Industry classification ISIC 4Working Paper
The impact of employment protection on the temporary employment services sector: Evidence from South Africa using data from tax recordsAttempts to regulate the temporary employment sector have had mixed results internationally. In South Africa, temporary employment was regulated in 2015 through amendments to the Labour Relations Act...
Administrative data Employment protection legislation Regression discontinuityWorking Paper
Estimating the distribution of household wealth in South AfricaThis paper estimates the distribution of personal wealth in South Africa by combining tax microdata, household surveys, and macroeconomic balance sheet statistics...
Administrative data Households balance sheets income capitalizationBlog
How a data revolution in South Africa can help address gender inequalityIn 2016, we joined a project in South Africa working to make tax data available for research purposes...
Administrative data Employment Gender