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Working Paper
Top income adjustments and tax reforms in EcuadorTop 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. We propose a simple adjustment to top incomes for formal employees (e.g...
Working Paper
The creation of an individual panel using administrative tax microdata in South AfricaThe 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. In the recent past, researchers have examined either payroll or...
Working Paper
The size distribution of monetary policy effects among South African manufacturing firmsMonetary policy is believed to have a disproportionate effect on firms, depending on their size. Financially constrained firms with limited access to capital markets are expected to be more sensitive to changes in interest rates; this is...
Working Paper
Exclusive growth?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. We combine household survey data and tax data (which, unlike household survey...
Working Paper
Earnings in the South African Revenue Service IRP5 dataThe 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. In this paper, I explain how to use...
Working Paper
Product market competition and the labour marketWe 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. We estimate markups across sectors, and...
Technical Note
Identifying foreign firms and South African multinational enterprisesThe identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers. The CIT-IRP5 panel contains variables indicating different thresholds that determine...
Working Paper
How have formal firms recovered from the pandemic?This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the initial...
Working Paper
Measuring earnings inequality in South Africa using household survey and administrative tax microdataOverall income inequality in South Africa is very high, and inequality generated in the labour market is a key driver of inequality. In this paper, I use the Post-Apartheid Labour Market Series, the General Household Surveys, and administrative tax...
Working Paper
What explains the gender gap in top incomes in developing countries?Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017. Ecuador represents an interesting case as it shares many trends with other countries in the region in terms of women’s status in the labour...
Background Note
Building tax data for researchIntroduction: 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. In 2014, the National Treasury of South Africa...
Technical Note
Government Revenue Dataset (2021): country notesThis 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 . In this technical note, we...
Journal Article
Exclusive growth?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. We compare household survey data and tax data (which, unlike household survey data...
Working Paper
Monetary policy and wealth inequality in South AfricaThis 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. These tax data span from 2011 to...
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. The focus on the extreme top is...
Technical Note
The Uganda Revenue Authority firm panelThis 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. The panel dataset contains...
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