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

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Tax 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 reforms
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
Research Brief
Monetary policy and firm size in South Africa

Monetary 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 constraints
Working Paper
Earnings in the South African Revenue Service IRP5 data

The IRP5 and IT3(a) tax data from the South African Revenue Service have been made available to researchers through a joint project between the South African Revenue Service, the National Treasury, and UNU-WIDER...

Employment Labour income South Africa
Working Paper
Exclusive growth?: Rapidly increasing top incomes amidst low national growth in South Africa

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

Top incomes Income distribution Tax data
Working Paper
Product market competition and the labour market: Evidence from South Africa

We study the relationship between product market competition and labour market outcomes in South Africa. We combine firm-level data from tax records with individual-level data from the labour force survey...

Product market competition Tax data Unemployment
Working Paper
The size distribution of monetary policy effects among South African manufacturing firms: Firm-level evidence from administrative tax data

Monetary policy is believed to have a disproportionate effect on firms, depending on their size...

Credit channel Firm heterogeneity Financial constraints
Working Paper
The creation of an individual panel using administrative tax microdata in South Africa

The 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
Working Paper
Top income adjustments and tax reforms in Ecuador

Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms...

Top incomes Survey data Tax data
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