Despite South Africa’s need for inclusive economic growth, we find that the income trajectories of the rich continue to diverge from the rest of the income distribution. We combine household survey data and tax data (which, unlike household survey...
The IRP5 and IT3(a) tax data from the South African Revenue Service have been made available to researchers through a joint project between the South African Revenue Service, the National Treasury, and UNU-WIDER. In this paper, I explain how to use...
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...
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for...
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...
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...
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...
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...
We study the relationship between product market competition and labour market outcomes in South Africa. We combine firm-level data from tax records with individual-level data from the labour force survey. We estimate markups across sectors, and...
This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the initial...
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...
The identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers. The CIT-IRP5 panel contains variables indicating different thresholds that determine...
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...
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...
This technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures. In this technical note, we...
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