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Publications (44)
Working Paper
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The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company income tax from registered firms who submit tax...
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The manufacturing sector is an important source of productivity growth and exports. Manufacturing firms are generally more productive than firms in the agricultural or services sectors and are an important source of job creation. Little is known about the productivity performance of the sector and...
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– An analysis with administrative data
This paper uses newly available firm-level tax data to evaluate the market structure in South African manufacturing sectors in the period 2010–12. To describe the market structure we compute markups for South African manufacturing firms and concentration indexes for 4-digit manufacturing sectors. We...
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– New evidence from South Africa
This paper uses firm-level data from company tax declarations to analyse the complementary relationship between direct access to imported intermediate inputs and manufacturing firm performance in South Africa. There are three main findings. The first is on firm heterogeneity, showing that importers...
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Existing South African work on firm-level data has been limited by access to large datasets that track firms over time. This paper overcomes this by analysing a new dataset of the population of manufacturing firms that are matched to their export transactions. South African firm-level exporting is...
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In this paper, worker and job flows are estimated using the IRP5 data from the South African Revenue Services. The data used in this paper is from the 2011–14 tax years and contains information on more than 12 million individuals and nearly 300,000 firms. The main finding of the paper is that worker...
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– Evidence from South African tax registers
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities affect the firm-size distribution. We first examine...
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Davies et al. (2008, 2011) provided the first estimates of the global distribution of wealth, using 2000 as the benchmark year. These estimates have been revised and updated since 2010, and the purpose of this paper is to explain the ways in which the estimation methodology has evolved and improved...
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– An ordinal approach
In order to understand whether a reduction in overall poverty has improved the situations of the poorest, it is crucial to distinguish them from the moderately poor population. In this paper, we explore the mechanisms to distinguish subsets of the poor in a multidimensional counting framework. We...
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This paper sets out to investigate the wellbeing of women in the Democratic Republic of the Congo (DRC). It undertakes spatial and temporal comparisons of women’s wellbeing using data from the Demographic and Health Survey and the Multiple Indicator Cluster Survey. Using the multidimensional first...
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The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can only...
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– Evidence from Brazil and South Africa
Human capital models imply that both the distribution of education and returns to education affect earnings inequality. Decomposition of these ‘quantity’ and ‘price’ components have been important in understanding changes in earnings inequality in developed and developing countries. This paper...
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The paper explores the paths towards building institutional foundations for inclusive development in Sub-Saharan Africa. Viewing institutional configurations as a system of multiple equilibria, the concepts of endogenous institutions and institutional changes are used to address the question of how...
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– Cross-country and Intertemporal Comparisons
This paper evaluates fairness in educational achievements through the ordered pair (WEEOp, IEOp) whose components provide: (i) A measure of social welfare which accounts for the achievement of less-advantaged pupils and (ii) a synthetic index of inequality in educational opportunities. Students’...
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– Learning from Social Accounting Matrices
This paper is the first to address the challenges of measuring the labour income share of developing countries. The poor availability and reliability of national accounts data, and the fact that self-employed people, whose labour income is hard to capture, account for a major share of the workforce...
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– New Evidence from Individual Income Tax Returns
This paper presents new evidence on the study of income mobility in Ecuador over the period 2004–11. We utilize longitudinal data of individual income tax returns to measure income mobility both at the top and at the middle of the income distribution, and we find three main empirical results. First...
Displaying 16 of 44 results