We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the...
The Republic of South Africa faces the imperative of escaping economic stagnation. This paper seeks to synthesize results from a series of research efforts, including but not limited to the work conducted under the UNU-WIDER project on ‘Regional...
The disruption of family life is one of the important legacies of South Africa’s colonial and apartheid history. Families were undermined by deliberate strategies implemented through the pass laws, forced removals, urban housing policy, and the...
This special issue focuses on a collaborative effort between the National Treasury and the South African Revenue Service (SARS) to employ administrative record data from SARS for economic policy analysis. It contains six research articles plus a...
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
Part of Journal Special Issue Firm level analysis using administrative record data
South Africa’s Employment Tax Incentive, launched in 2014, aimed to address low youth employment by reducing the cost of hiring young workers. We make use of anonymized tax administrative data from the 2012–2015 tax years to examine the effect of the...
This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was performed as descriptive...
This paper applies recent developments in collective model estimation to elicit the household resource sharing rule, i.e. the amount of household resources accruing to fathers, mothers, and their children among African families in South Africa. We...
This paper investigates progress in reducing the high level of racial stratification of occupations after apartheid in South Africa. Empirical analysis, using census microdata and Labour Force Surveys, does not provide strong evidence of sustained or...
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