This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers...
Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address...
According to South Africa’s National Development Plan Vision 2030, serious action needs to be taken to reduce poverty and encourage economic growth. One of the main challenges involves reducing the unemployment rates in South Africa, particularly...
We update Kreuser and Newman’s (2018) total factor productivity estimates for the South African manufacturing sector using administrative data from 2009–17. We use standard implementations of the Ackerberg et al. (2015) and Wooldridge (2009)...
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are...
In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create...
This paper analyses policy options to promote local content in Uganda as it transitions into an oil-producing country. It contends that productive linkages between oil and gas exporters and domestic suppliers in a range of ‘connected’ goods and...
Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people. The policy objective of this exercise is to use these insights to inform policy and...
Part of Book Industries without Smokestacks
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority. Many evade tax payments...
Part of Journal Special Issue Public economics and development action
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