Working Paper
Assessing pension-related tax expenditures in South Africa
In 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro-data, we...
Blog
Employing young people in South Africa: What role has the Employment Tax Incentive played?
by
Itumeleng Makgetla
March 2017
South Africa has some of the highest rates of joblessness in the world and youth unemployment is particularly severe. Roughly two in five young South...
Working Paper
Did Uganda’s corporate tax incentives benefit the Ugandan economy or only the firms?
Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially...