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Publications (310)

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.
– Direct evidence using transaction data
Ludvig Wier - Journal of Public Economics, 2020

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, the author directly tests for transfer price deviations from arm's-length pricing. It is found that...

Working Paper pdf
– A top-down approach
Ada Jansen, Winile Ngobeni, Alexius Sithole, Wynnona Steyn - UNU-WIDER, 2020 - Helsinki, Finland

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually paid. Until now, tax gaps have been...

– Explaining income distributions with ‘decompositions’
Carlos Gradín - LIS, 2020 - Luxembourg

The understanding of inequality requires the analysis of changes in income distributions across countries and over time as well as the identification of its drivers. To achieve this we use different statistical tools to identify the distributional patterns and summarize the results using...

Working Paper pdf
– Evidence from South Africa
Francesco Amodio, Michele Di Maio, Yifan Li, Patrizio Piraino - UNU-WIDER, 2020 - Helsinki, Finland

We study the relationship between product market competition and labour market outcomes in South Africa. We combine firm-level data from tax records with individual-level data from the labour force survey. We estimate markups across sectors, and derive a measure of employment concentration in...

Working Paper pdf
Serena Merrino - UNU-WIDER, 2020 - Helsinki, Finland

This paper investigates the validity of household survey data published by Statistics South Africa since 1993 and later integrated into the Post-Apartheid Labour Market Series (PALMS). A series of statistical adjustments are proposed, compared, and applied to primary data with the purpose of...

Working Paper pdf
– Unpacking the distributional effects of medical expenditure considerations in South Africa
Senia Nhamo, Edinah Mudimu - UNU-WIDER, 2020 - Helsinki, Finland

The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health insurance. This raises critical questions about the impact on affordability for the poor as well as fundamental legal implications. The 2012 tax...

Working Paper pdf
– New data and estimates for South Africa
Johannes Hermanus Kemp - UNU-WIDER, 2020 - Helsinki, Finland

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of ‘bracket creep’ to produce updated...

Working Paper pdf
– Evidence from apartheid and post-apartheid South Africa
Robert Hill, Kezia Lilenstein, Amy Thornton - UNU-WIDER, 2020 - Helsinki, Finland

Few studies exist on job duration in developing labour markets—an important omission both in our understanding of such markets and for the job duration literature, which is mainly based on developed-country case studies, which differ in structural ways. The main reason for this is likely...

Working Paper pdf
Sandy Lowitt - UNU-WIDER, 2020 - Helsinki, Finland

Interest in industrial hemp has revived in the past 20 years. Malawi is considering legalizing the cultivation of industrial hemp as an alternative cash crop to tobacco with great potential. This study considers the potential and challenges of creating an industrial hemp value chain between...

Working Paper pdf
– A decomposition analysis
Rob Davies, Dirk van Seventer - UNU-WIDER, 2020 - Helsinki, Finland

There is evidence from developed countries that technical change affects not only the employment intensity of production, but also the occupational composition of employment. The use of artificial intelligence, automation, and robots has changed the skills composition of employment. A range of...

Amina Ebrahim, Kezia Lilenstein - UNU-WIDER, 2020 - Helsinki, Finland

In 2016, we joined a project in South Africa working to make tax data available for research purposes. Tax authorities collect an enormous amount of data on companies and individuals, data that is useful for economics research and economic policy-making, and the potential to learn from such a...

Working Paper pdf
– How spillovers from foreign direct investment boost the complexity of South Africa’s exports
Bjørn Bo Sørensen - UNU-WIDER, 2020 - Helsinki, Finland

Countries’ economic complexity, and the associated diversification and sophistication of their exports, is a key determinant of economic growth. Understanding how South African firms learn to export more sophisticated products is, therefore, an important policy issue. Using...

Working Paper pdf
Lawrence Edwards, Ayanda Hlatshwayo - UNU-WIDER, 2020 - Helsinki, Finland

This paper uses detailed firm transaction data on manufactured exports to analyse the dilution of the real exchange rate-export relationship in South Africa over the period 2010 to 2014. Our empirical results show that firms that are larger, have higher export shares in destination markets,...

Working Paper pdf
– An emerging market perspective
Ayanda Hlatshwayo, C. Friedrich Kreuser, Carol Newman, John Rand - UNU-WIDER, 2019 - Helsinki, Finland

This paper uses matched employer-employee data from South Africa to examine the extent to which technology transfers between firms through the hiring of workers. Allowing for differential spillovers based on observable technology differences between sending and receiving firms, we find strong...

Working Paper pdf
– Dead end or steppingstone?
Michael Danquah, Simone Schotte, Kunal Sen - UNU-WIDER, 2019 - Helsinki, Finland

Despite rapid economic growth in recent decades, informality remains a persistent phenomenon in the labour markets of many low- and middle-income countries. A key issue in this regard concerns the extent to which informality itself is a persistent state. Using panel data from Ghana, South...

Working Paper pdf
– A mixed-methods investigation
Simone Schotte - UNU-WIDER, 2019 - Helsinki, Finland

This paper examines the extent and determinants of structural poverty dynamics in South Africa, focusing on the socio-economically disadvantaged urban African population. The quantitative analysis using panel data is triangulated with evidence from a qualitative case study integrating focus...

Displaying 16 of 310 results.