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...
Monetary policy affects the real economy through various channels, including the interest rate, exchange rate, credit, and asset price channels. The credit channel has recently received considerable attention. Small firms are more sensitive to...
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of...
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...
Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017. Ecuador represents an interesting case as it shares many trends with other countries in the region in terms of women’s status in the labour...
Introduction: data for development Globally, one of the key factors associated with increasing use of data to inform policy-making has been the increased availability of new administrative data sources. In 2014, the National Treasury of South Africa...
While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...
Overall income inequality in South Africa is very high, and inequality generated in the labour market is a key driver of inequality.In this paper, I use the Post-Apartheid Labour Market Series, the General Household Surveys, and administrative tax...
South Africa is, by most contemporary measures, the most unequal country in the world. Yet, relatively little attention has been given to country’s wealth inequality. It is crucial to accurately measure the concentration of wealth inequality over...
This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service. We show that differences...
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)...
How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase...
The availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers behind the high levels of inequality and unemployment in South Africa. In the recent past, researchers have examined either payroll or...
The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and...
This paper has three primary objectives. First, it provides a broad overview of the available South African data used to examine gender in the labour market, with specific reference to the South African Revenue Services (SARS) tax data which has...
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