23 UNU-WIDER articles, publications, projects, experts...

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Tax data
Working Paper
How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in Zambia

This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources...

Firms COVID-19 Tax administration data
Technical Note
The Uganda Revenue Authority firm panel

This technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20...

Tax data Corporate income tax Uganda
Research Brief
Dynamics of domestic revenue mobilization: Are moderate increases more sustainable? GRD Revenue Domestic revenue mobilization
The tortoise defeats the hare: Does moderate outlast rapid growth in domestic revenue?

The past four decades have seen marked improvements in the collection of domestic revenue (tax and non-tax revenues) in many countries of the Global South...

GRD Tax data Domestic revenue mobilization
Working Paper
Income distribution in Uganda based on tax registers: what do top incomes say?

We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—the top 1, 0.1, and 0.01 per cent of the income distribution...

Top incomes Inequality Tax data
Technical Note
Government Revenue Dataset (2021): country notes

This technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures ...

GRD Government revenue Tax data
Working Paper
The guide to the CIT-IRP5 panel version 4.0

This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service...

Administrative data Tax Firm-level data
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD

This technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador...

Top incomes Tax data Tax reform
Technical Note
Government Revenue Dataset (2021): variable description

This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD)...

GRD Tax data Tax revenue
Technical Note
Government Revenue Dataset (2021): source selection

This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them...

GRD Data sources Government revenue
Journal Article
Exclusive growth?: Rapidly increasing top incomes amid low national growth in South Africa

Despite South Africa’s need for inclusive economic growth, we find that the top income percentiles continue to diverge from the rest of the income distribution...

Top incomes Income distribution Tax data
Working Paper
What explains the gender gap in top incomes in developing countries?: Evidence from Ecuador

Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017...

Top incomes Gender inequality Tax data
Background Note
Building tax data for research: The South African experience

Introduction: 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 Africa
Working Paper
Measuring earnings inequality in South Africa using household survey and administrative tax microdata

Overall income inequality in South Africa is very high, and inequality generated in the labour market is a key driver of inequality...

Inequality Earnings Tax data
Technical Note
Identifying foreign firms and South African multinational enterprises: CIT-IRP5 panel v4.0

The identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers...

Multinational firms Foreign firms Tax data
Working Paper
Monetary policy and wealth inequality in South Africa: Evidence from tax administrative data

This paper examines the relationship between monetary policy and wealth inequality in South Africa. We employed a unique database of tax administrative data which allowed us to account for individual heterogeneity...

Monetary policy Wealth inequality Tax data
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