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Working Paper
Glimpses of fiscal states in sub-Saharan AfricaThere is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true...
Tax Revenue Sub-Saharan AfricaReport
SOUTHMOD country report Tanzania - TAZMOD v2.1This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD project...
TAZMOD SOUTHMOD TaxWorking Paper
Resource rents in the diamond industry 2014–19: Rents, issues, methods, and data availabilityThe focus of this study is rent in the diamond industry...
resource rent diamond TaxSeminar
Neryvia Pillay Bell and Harry Kemp on the elasticity of taxable income, new data and estimates for South Africa.
Working Paper
Investigating the fiscal resource curse: What’s China got to do with it?The term fiscal resource curse refers to countries’ inability to raise taxes from a broad base in the presence of natural resources...
China Infrastructure Natural resourcesJournal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingWorking Paper
Tax–benefit microsimulation modelling in Zanzibar: A feasibility studyThis working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software...
Tax Benefits MicrosimulationResearch Brief
Revenue losses from tax-motivated mispricing in South AfricaNew research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...
Tax International taxation Profit shiftingResearch Brief
The impact of tax havens on South African revenueThe study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...
Tax International taxation Profit shiftingReport
SOUTHMOD country report Uganda - UGAMOD v1.1View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...
SOUTHMOD UGAMOD TaxReport
SOUTHMOD country report Tanzania - TAZMOD v1.8This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD project...
TAZMOD SOUTHMOD TaxReport
SOUTHMOD country report Ghana - GHAMOD v1.3View the latest GHAMOD country report here . This report documents GHAMOD, the SOUTHMOD model developed for Ghana...
Tax Government revenue GHAMODWorking Paper
Financial disincentives to formal work: Evidence from Ecuador and ColombiaThe aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry...
Formalization Informal sector InformalityBlog
Research that matters: A report from the stakeholder workshop - 15 November 2018, Pretoria, South Africa
I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA-TIED programme ...
Economic inequality Data revolution TaxWorking Paper
Top incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in BrazilThis 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 dataWorking Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shifting