Project meeting
Tanzania Revenue Authority visits UNU-WIDER headquarters
Over five days between 27–31 May, members of the Tanzania Revenue Authority (TRA) and contributing researchers to the Building up efficient and fair tax systems project meet with researchers at UNU-WIDER for practical sessions to finalize research...
Mon, 27 May 2024
–
Fri, 31 May 2024
UNU-WIDER,
Katajanokkanlaituri 6 B,
Helsinki, Finland,
Finland
Past event
Working Paper
Firm-level determinants of earnings in the formal sector of the South African labour market
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...
About
SA-TIED work stream 2: Public revenue mobilization for inclusive development
This work stream has two main aims. First, to arrange access to individual and firm-level taxpayer data at South African Revenue Service (SARS) for research use. The goal is to create well documented longitudinal datasets with key variables that can...
Working Paper
Mobile technologies and firm formalization
We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the...
Working Paper
Estimating the distribution of household wealth in South Africa
This paper estimates the distribution of personal wealth in South Africa by combining tax microdata, household surveys, and macroeconomic balance sheet statistics. We systematically compare estimates of the wealth distribution obtained by direct...
Working Paper
Income inequality in South Africa
We use individual-level tax administrative data to estimate personal income inequality among the tax-compliant population in South Africa over the period 2011–21. Our results indicate that inequality of this population rose slightly over the period...
Background Note
Introducing PITMOD – a microsimulation model of South Africa’s personal income tax rules
Over 60 years ago, Guy Orcutt and colleagues pioneered the use of microsimulation models in the social sciences to analyse the impact of social and economic policies. Although computational and data constraints initially hampered progress, these...
Technical Note
The Uganda Revenue Authority Pay-As-You-Earn (PAYE) data
This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes...
Working Paper
Did Uganda’s corporate tax incentives benefit the Ugandan economy or only the firms?
Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially...
Journal Article
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda
The extent of redistribution in low-income developing countries, including in Africa, is very limited, which raises the question whether the tax rates of high-income individuals should be raised. A crucial parameter when considering a potential...
Blog
Data access for economic growth in Africa
Sub-Saharan Africa has abundant natural resources and a substantial market, with an estimated population of 1.2 billion. The population is projected...
Journal Article
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania
Technical assistance and increased use of ICT in tax administrations hold promise for greater revenue collection. Yet, the evidence on how these activities work in the real-world circumstances of developing countries is scant. The paper attempts to...
Technical Note
The Uganda Revenue Authority trade data
This Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains...
Working Paper
The dynamics of formal employment during and after the COVID-19 pandemic in Uganda
This paper studies the impact of the COVID-19 pandemic on formal sector employment in Uganda. Utilizing employee-level administrative tax data from the Uganda Revenue Authority, we describe the dynamics of employment as the pandemic evolved, seeking...
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