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New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country. Using highly detailed firm-level customs data from the tax authority, the analysis calculates the difference between legitimate estimates of market prices (known as the arm’s-length...
Using comprehensive, anonymized tax administrative data for the 2008–14 period, we examine firm-level productivity in South Africa. Measures of firm-level productivity are included in a spatial autoregressive model that assesses spillovers from total factor productivity originating from...
This paper investigates the effect of innovation on employment growth at the firm level in South Africa. Innovation is typically associated with better export performance at the firm level due to productivity enhancements and new products. However, the link between innovation and employment is...
The analysis of firm growth has been a topic of consistent economic interest as a growing body of literature has lent support to the possibility that the majority of growth and new employment creation is the result of a small sub-sector of high-growth firms (HGFs). While this has been...
Part of Journal Special Issue Public economics and development action
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Tax, and public-sector matters more generally, is high on the agenda of international development. This is clearly reflected in the Sustainable Development Goals (SDGs) approved by the United Nations General Assembly in September of 2015. SDG17 addresses the need for improving domestic resource...
We examine the extent to which two of Africa’s leading gold mining economies, Ghana and Tanzania, have adopted transformative local procurement policies to enhance backward linkages from the minerals sector. We assess the impact that evolving legislation in the gold industry has had on...
In South Africa, the manufacturing sector—important for growth and employment creation—has shown declining growth, poor productivity performance, decreased labour demand, and increased imports of intermediate goods (offshoring activities). Offshoring influences jobs and wages...
China’s growing edge in export manufacturing has caused concern for low-income and middle-income countries seeking to develop robust manufacturing sectors. China’s recent transition from an exporter of lower-tech goods, such as garments, to more advanced products, such as components...
Over the past 20 years, researchers have been looking at the economic lifecycle of individuals around the world using National Transfer Accounts (NTA) data. The focus of this research has been on understanding how societies produce, consume, share, and save resources across generations, how these...
This working paper is the fourth in a series that forms part of the project ‘Southern Africa – Towards Inclusive Economic Development’, a three-year partnership between UNU-WIDER and the South African government aimed at generating a better understanding of regional value chains...
Using firm-level tax administrative data from 2010 to 2017, we study the impact of Chinese import penetration on the performances of manufacturing firms in South Africa, and whether firms investing in capabilities development are more resilient to such competitive pressure...
South Africa is often cited as the most unequal economy in the world. Its experience of having to overcome both colonialism and apartheid makes it unique from the vantage of studies on socioeconomic class, economic mobility, and poverty — with household characteristics like race, gender,...
In a democratic system, taxation is a critical part of the social contract between the state and its citizens. The tax system can be used to help address the unacceptably high levels of poverty, inequality, and unemployment in South Africa. An increase in VAT from 14% to 15% caused a modest...
The World Bank reports that the world loses US$160 trillion in human capital wealth due to gender wage inequality every year. Inequality is not just an issue of fairness. It is also undesirable because it hampers poverty reduction strategies and leads to suboptimal allocation of resources. In...
In this article we contribute to the emerging knowledge on migration policy‐making in two ways. Firstly, we address the relative lack of research on the gendered nature of migration policy‐making. Secondly we contribute to understanding migration policymaking in postcolonial contexts. Based on...