Filter by...
Reset all
Publications (11)
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
– Data, research, and improved policymaking in South Africa
Policymakers often work in the dark, as they try to make real impact on people’s lives. If you don’t have good data, being worked on by good researchers, it can be hard to know whether efforts are truly making a difference. In South Africa one key area where data and evidence have been missing is on...
Blog
– What role has the Employment Tax Incentive played?
South Africa has some of the highest rates of joblessness in the world and youth unemployment is particularly severe. Roughly two in five young South Africans who want work cannot find it, according to labour force surveys. The South African government has introduced numerous policies to help young...
Working Paper
pdf
Labour market analysis in the South African context provides a relatively robust understanding of the individual characteristics that influence wage differentials across workers (i.e. supply-side characteristics), but provides relatively little insight into the firm-level characteristics influencing...
Working Paper
pdf
Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels are...
Working Paper
pdf
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
pdf
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
pdf
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
pdf
– 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
pdf
The elasticity of substitution and labour-displacing technical change in post-apartheid South Africa
This paper uses normalized constant elasticity of substitution production functions to estimate the elasticity of substitution and labour-augmenting technical change in South Africa over the period 1994-2012. We find elasticities of 0.6-0.9 and positive labour-augmenting technical change, which...
Blog
The white-painted cluster of traditional style buildings might suggest that this was a farm on the South African veldt. Not so however—it was Trade and Industrial Policy Strategies (TIPS) Annual Forum held on 14-15 July 2015 at the University of Witwatersrand, a high-level gathering of economists...
Displaying 11 of 11 results