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Publications (166)

Working Paper pdf
– Firm-level evidence from administrative tax data
Keagile Lesame - UNU-WIDER, 2019 - Helsinki, Finland

Monetary 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 characteristic of small firms. This paper empirically...

Working Paper pdf
– Policy relevant research possibilities using South African tax data
Amina Ebrahim, Kezia Lilenstein - UNU-WIDER, 2019 - Helsinki, Finland

This paper has three primary objectives. First, it provides a broad overview of the available South African data used to examine gender in the labour market, with specific reference to the South African Revenue Services (SARS) tax data which has recently been made available. Second, the paper...

Working Paper pdf
– Looking back with data
Ciaran Driver - UNU-WIDER, 2019 - Helsinki, Finland

This paper provides a retrospective assessment of the effects of trade policies on South African manufacturing since the transition to democracy, examining the differences and commonalities in the views of economists in favour of and against an acceleration of trade liberalization. Data from...

Working Paper pdf
Goodness C. Aye, Laurence Harris - UNU-WIDER, 2019 - Helsinki, Finland

This study investigates the effect of real exchange rate volatility on the distribution of income between labour and capital in South Africa. Both symmetric and asymmetric effects are considered. Using quarterly data for 1985:1–2018:3 and local linear projection, we find that the immediate...

Working Paper pdf
– Evidence from South Africa
Amina Ebrahim, Jukka Pirttilä - UNU-WIDER, 2019 - Helsinki, Finland

The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and administrative data, covering the universe of South...

Working Paper pdf
Amina Ebrahim, Chris Axelson - UNU-WIDER, 2019 - Helsinki, Finland

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. In the recent past, researchers have examined either payroll or personal income tax data. This paper explains...

Working Paper pdf
– Lessons to be learned from ASEAN
Sandy Lowitt - UNU-WIDER, 2019 - Helsinki, Finland

There is general agreement at present that the Southern African Development Community needs to re-imagine itself and breathe new life into its somewhat moribund structure. The European Union is often presented as the textbook example to be followed by other regional associations—a rules-...

Working Paper pdf
– Poverty dynamics and inequality in South Africa, 2008–2017
Rocco Zizzamia, Simone Schotte, Murray Leibbrandt - UNU-WIDER, 2019 - Helsinki, Finland

Longitudinal surveys can give insight into economic mobility, which allows us to understand how markers of (dis)advantage are consequential in determining material conditions in the present, and how these markers structure economic opportunity over time. In this paper we show that this dynamic...

Working Paper pdf
– Race-disaggregated National Transfer Accounts for South Africa, 2015
Morné Oosthuizen - UNU-WIDER, 2019 - Helsinki, Finland

Differences in the economic lifecycle between countries at different levels of development suggest that there may be differences between sub-populations within countries, particularly where the sub-populations have different levels of income. Given stark inequalities by race in...

Working Paper pdf
Jacqueline Mosomi - UNU-WIDER, 2019 - Helsinki, Finland

This paper investigates the evolution of the gender wage gap in South Africa, using the 1993–2015 Post-Apartheid Labour Market Series data set. The changes in the gap are heterogeneous across the wage distribution. There has been a substantial narrowing of the gap at the bottom of the...

Working Paper pdf
– Assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system
Rebone Gcabo, Boitumelo Moche, Wynnona Steyn, Boikhutso Moahlodi, Jukka Pirttilä, Michael Noble, Gemma Wright, Helen Barnes, Faith Masekesa - UNU-WIDER, 2019 - Helsinki, Finland

Using SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not increase overall, the poorest still saw a...

Working Paper pdf
– The case for an allowance for corporate equity
Seppo Kari, Londiwe Khoza, Nangamso Manjezi, Kyle McNabb - UNU-WIDER, 2019 - Helsinki, Finland

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context—in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...

Working Paper pdf
Amina Ebrahim, Rebone Gcabo, Lilian Khumalo, Jukka Pirttilä - UNU-WIDER, 2019 - Helsinki, Finland

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research....

– A report from the stakeholder workshop - 15 November 2018, Pretoria, South Africa
Timothy Shipp - UNU-WIDER, 2018 - Helsinki, Finland

I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA-TIED programme. We had gathered here to discuss research progress in SA-TIED for two of the six work streams: Public revenue...

Working Paper pdf
Murray Leibbrandt, Vima Ranchhod, Pippa Green - UNU-WIDER, 2018 - Helsinki, Finland

We synthesize the findings from several recent papers on South Africa’s very high income inequality. These papers use new datasets—including income tax data—and new empirical methods to investigate the drivers of household income and individual earnings inequality in South...

Working Paper pdf
Gemma Wright, Helen Barnes, Michael Noble, David McLennan, Faith Masekesa - UNU-WIDER, 2018 - Helsinki, Finland

In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model. The simulated taxes and benefits using each dataset are compared with each other and with administrative data for a common time point. We explore discrepancies between the...

Displaying 16 of 166 results.