Press Release: New UN study on tax and social protection policies in Africa during COVID-19
In the first study of its kind on Africa, researchers found that tax and benefit policies provided limited income protection to poorest households but failed to offset the increase in poverty. Read more
COP26: Are We Ready?
On 28 October 2021 at 16:00 (UTC+3), UNU-WIDER organizes an online panel discussion titled COP26: Are We Ready? An international panel of experts specialising in mining, oil and gas will discuss key issues. Read more
Think WIDER Webinar Series – New perspectives on development
Think WIDER – New perspectives on development webinar series features a line-up of eminent researchers and development specialists who present their work and discuss new perspectives to the topic of global development. Learn more
NEW POLICY GUIDEBOOK: Deals and development in fragile and conflict-affected states
The guidebook is designed to help economic advisers to analyse country context and design interventions with the goal of enabling positive growth that reduces fragility.
Industrial Policy in the 21st Century – the Challenge for Africa
Our MOOC on industrial policy is open! Join this free self-paced course, with an instructor and regular opportunities to interact. Learn more
12 UNU-WIDER articles, publications, projects, experts...
Working PaperThe macroeconomic effect of fiscal policy in South Africa: A narrative analysis
This paper analyses the macroeconomic effect of legislated personal income tax changes in South Africa over the 1996–2019 period...Personal income tax Structural VAR Instrumental variable
BlogCo-creation for fair and efficient taxation: Research recommendations to improve policies
How 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 mobilization
Working PaperSimulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018
In this paper we explore South Africa’s personal income tax system using two microsimulation models...Microsimulation Personal income tax Income distribution
Book ChapterSouth Africa: The top-end, labour markets, fiscal redistribution and the persistence of very high inequality
From the book: Inequality in the Developing WorldEarnings Personal income tax Survey data
Working PaperThe effects of personal income tax reform on employees’ taxable income in Uganda
We 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 data
PresentationMaria Jouste at the North East Universities Development Consortium
Maria Jouste , UNU-WIDER Research Associate, will present a research paper at the North East Universities Development Consortium on 6 November 2020. The virtual conference, hosted by Dartmouth College , will be held 6-7 November (EST). The topic of...
Working PaperTaxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule
The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates...Elasticity of taxable income Personal income tax South Africa
Policy BriefReducing inequalities in South Africa: Progress on equality thwarted by slow growth and success of top earners
South Africa has the highest rate of measured inequality in the world. Often thought to be a legacy of the apartheid system, inequality in South Africa has stubbornly persisted...Earnings Personal income tax Survey data
Working PaperTaking stock of South African income inequality
We synthesize the findings from several recent papers on South Africa’s very high income inequality...Earnings Personal income tax Survey data
Working PaperTop incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in Brazil
This paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth, inequality, and social welfare in Brazil from 2007 to 2015...Labour income Personal income tax Household data
Working PaperThe effect of top incomes on inequality in South Africa
South Africa exhibits extreme levels of income inequality and is ranked as one of the most unequal countries in the world...Income distribution Economic inequality Personal income tax