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Publications (57)
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Evidence from South African tax registers
Part of Journal Special Issue
Public economics and development action
Development aid by itself cannot ‘save the planet’. Yet, development aid and institutions have the potential to remain important catalytic actors in achieving developmental and global environmental objectives. Developing countries must be crucial players in successful climate change mitigation as...
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...
Working Paper
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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...
Working Paper
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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...
Working Paper
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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...
Working Paper
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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...
Working Paper
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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...
Working Paper
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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...
Working Paper
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The distinction between development assistance and climate finance is driven by an optic of compensation largely derived from the ‘polluter pays’ principle. For practical as well as conceptual reasons, this principle provides a weak basis for climate finance. The distinction also cuts against the...
The UNFCCC COP 17 Durban conference confirmed the need to reach an all-party-inclusive global climate agreement by 2015 as the successor of the Kyoto Protocol. Although this Durban ‘road map’ is promising, the international negotiation process for reaching such a deal is bound to be filled with...
One of the dual objectives of the Clean Development Mechanism (CDM) of the Kyoto Protocol is to assist host countries in achieving sustainable development. With various CDM indicators for 58 CDM host countries over the period 2005-2010, this paper empirically assesses whether CDM project development...
Working Paper
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Mozambique benefits from environmental aid-related funds, but it is still unclear whether donor commitments render directly into projects that are copiously implemented for the purposes stated and what aid flows have actually been doing and are doing in the area of aid and environment in Mozambique...
Working Paper
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– The Case of Tanzania
This paper provides an assessment of what aid has actually been doing in the area of environment in Tanzania through a critical review of the flows, modalities and management of aid. Focusing on the funding for environmental degradation projects, the study notes that budget expenditure allocation to...
Position Paper
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This position paper on Aid, Environment, and Climate Change, prepared under the UNU-WIDER ReCom programme of Research (Re) and Communication (Com) on foreign aid, is intended to improve the understanding of the role foreign aid has played and can help play in local and global environmental issues. The paper lays out the challenges brought on by climate change and the ‘public good’ nature of the environment, the existing responses to the challenges in the aid context, and suggestions for future directions for aid and research efforts in the task of helping developing countries in the mitigation...
Working Paper
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– A Synthesis of Eight Case Studies
This study seeks to understand what aid flows have been doing to the environment in eight countries in Eastern, Western and Southern Africa. Total aid to these countries’ environmental sectors for the 2000s decade is about US$10.17 billion and bilateral aid has been on the rise. There seems to have...
Displaying 16 of 57 results