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Working 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 GenderProject
Building up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming states
Taxation Administrative data Tax complianceWorking Paper
Earnings and employment microdata in South AfricaTraditionally, analysts of the South African labour market have used household survey data to describe earnings and employment in the post-Apartheid period...
Administrative data Data sources EarningsWorking Paper
Measuring wealth inequality in South Africa: An agendaUnderstanding wealth inequality has unique significance in South Africa. The co-existence of extreme poverty and extreme wealth is starkly visible. Apartheid-era inequality has persisted despite more than 20 years of democracy...
Administrative data Wealth inequalityWorking Paper
The size distribution of monetary policy effects among South African manufacturing firms: Firm-level evidence from administrative tax dataMonetary policy is believed to have a disproportionate effect on firms, depending on their size...
Credit channel Firm heterogeneity Financial constraintsWorking Paper
Gender and the South African labour market: Policy relevant research possibilities using South African tax dataThis paper has three primary objectives...
Administrative data Employment GenderWorking Paper
Can a wage subsidy system help reduce 50 per cent youth unemployment?: Evidence from South AfricaThe paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth...
Employment Youth unemployment TaxationWorking Paper
The creation of an individual panel using administrative tax microdata in South AfricaThe availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers behind the high levels of inequality and unemployment in South Africa...
Tax data Administrative data