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Amina Ebrahim
Research Fellow
Amina Ebrahim is a Research Fellow at UNU-WIDER. She is the focal point for the Domestic Revenue Mobilisation programme. She previously worked on UNU-WIDER’s Southern Africa – Towards Inclusive Economic Development (SA-TIED) in Pretoria, South Africa.
Her research interests include labour and public economics, focusing on employment, tax, and social policies. Her recent research has focused on evaluating South Africa’s youth wage subsidy policy using tax data from South Africa. Her works focus on making large administrative tax data available for research and collaboration with African revenue authorities.
Before joining UNU-WIDER, Amina spent six years teaching at Georgetown University, School of Foreign Service in Qatar.
30 articles, publications, projects...
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Project meeting
Work-in-progress meeting on tax research collaboration in TanzaniaAs part of the Building up efficient and fair tax systems – lessons based on administrative tax data project, a work-in-progress meeting is held in-person between UNU-WIDER, the Tanzania Revenue Authority ( TRA ) and University of Dar es...
Working Paper
A policy for the jobless youth in South Africa: Individual impacts of the Employment Tax IncentiveThis paper uses survey and tax administrative data to analyse the effects of a sizeable employer-borne payroll tax credit for young, low-wage workers in South Africa...
Employment Youth Wage subsidyPresentation
Tax administrative data work presented at Addis Tax Initiative East Africa workshopAmina Ebrahim , UNU-WIDER Research Fellow, gives a presentation at the Addis Tax Initiative ( ATI ) East Africa workshop in Nairobi, Kenya, on 19 October 2022. The workshop is organized by ATI in collaboration with the African Tax Administration...
Workshop
African Tax Administration Forum Master Class in collaboration with UNU-WIDER
Presentation
Tax administrative data work presented at Addis Tax Initiative West Africa workshop
Blog
Bootcamp for better tax policies in Africa
‘I intend to see a world in which tax policy research is based on evidence, and policy decisions are data-driven.’ This is an aspiration expressed by a participant of the WIDER Winter School 2022 ...
Tax compliance Capacity building DataBackground Note
Expanding a wage subsidy during lockdownIntroduction The South African youth wage subsidy started in 2014 to increase employment and create jobs for low-wage youth. The subsidy was temporarily raised in value and expanded to reach more workers due to the COVID-19 pandemic...
Youth unemployment Youth UnemploymentProject
Building up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming states
Taxation Administrative data Tax complianceWorking Paper
The guide to the CIT-IRP5 panel version 4.0This 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 dataWorkshop
STATA intermediate course for revenue authoritiesA new 3-day Stata Intermediate training course is provided to 21 participants, representing researchers and tax experts at revenue authorities and research institutes in Rwanda, Tanzania, Uganda and Zambia. The course is prepared and presented by...
Working Paper
The effects of a risk-based approach to tax examinations: Evidence from TanzaniaWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...
Risk-based approach Tax compliance TanzaniaWorkshop
Stata introduction course for revenue authoritiesAn online Stata introduction course was provided to 38 participants, representing researchers and tax experts at the revenue authorities and research institutes in Zambia and Tanzania. Stata is a software for statistics and data science. The aim of...
Working Paper
Estimating employment responses to South Africa’s Employment Tax IncentiveWe present new evidence on the effects of South Africa’s Employment Tax Incentive (ETI), a hiring and employment wage subsidy aimed at reducing youth unemployment...
Difference-in-differences Employment event studyBackground Note
Building tax data for research: The South African experienceIntroduction: 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 AfricaBlog
Using tax data to inform economic policy in South AfricaCountries need data and evidence to create, amend, and evaluate policy. Indeed, one of the key mandates of policy makers in South Africa is to make evidence-based policy decisions which improve the policy landscape of the country...
Workshop
Code development training for Tanzania Revenue authorityUNU-WIDER organized an online code development training workshop using the Stata statistical software for the Tanzania Revenue Authority ( TRA ) staff on 20 January 2021. The objective of the training was to build the technical capacity of the TRA...