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Publications (13)
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
Blog
Discrimination against women and girls is a pervasive and long-running phenomenon that characterises Indian society at every level. India’s progress towards gender equality, measured by its position on rankings such as the Gender Development Index has been disappointing, despite fairly rapid rates...
Blog
Helsinki: symbol of peace in Aceh On the 15 August 2005, a government banquet hall in Helsinki became the centre point for international media. It was a day when the peace settlement between the Indonesian government and Aceh Independence Movement (Gereka Aceh Merdeka, GAM) known as the Helsinki...
Public sector schools operate within the broader context of political systems and the management of school systems can be influenced by political factors. Yet, there is a lack of quantitative or causal evidence on how political factors shape education systems and outcomes in developing countries...
Blog
When elephants fight, the grass suffers. According to an African proverb, when elephants fight, the grass suffers. In other words, when the big and powerful fight, it is the small who suffer. At UNU-WIDER’s recent conference, Responding to Crises, the focus of the debate was primarily on the grass —...
Rising powers have had a profound impact on the WTO. For over half a century the trading system was dominated by the US and other advanced industrialized states, with developing countries and their interests severely marginalized. However, over the course of the Doha Round of trade negotiations...
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...
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