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Opinion: It’s time to prioritize ethical practices in global development researchAs the development community rethinks how to improve the lives of people in low- and middle-income countries, so too must researchers and research...
Amina Ebrahim
Research Fellow
Amina Ebrahim is a Research Fellow at UNU-WIDER. She is the focal point for the Domestic Revenue Mobilisation programme. She previously worked on UNU-WIDER’s Southern Africa – Towards Inclusive Economic Development (SA-TIED) in Pretoria, South Africa.
Her research interests include labour and public economics, focusing on employment, tax, and social policies. Her recent research has focused on evaluating South Africa’s youth wage subsidy policy using tax data from South Africa. Her works focus on making large administrative tax data available for research and collaboration with African revenue authorities.
Before joining UNU-WIDER, Amina spent six years teaching at Georgetown University, School of Foreign Service in Qatar.
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Journal Article
A policy for the jobless youth in South AfricaThis paper uses survey and tax administrative data to analyse the effects of a sizeable employer-borne payroll tax credit for young, low-wage workers in South Africa. We find fairly limited impacts of the wage subsidy on the employment of young, low...
Journal Article
Bridging the gap: unveiling the potential of Tanzania’s SMEs through VAT insightsThe collection of value added tax (VAT) is essential for achieving domestic revenue objectives, yet VAT gap estimation is rarely performed in developing countries. This study utilizes innovative tax declaration and audit data to estimate VAT...
Blog
Improving tax administration and data access – contributions to the Financing for Development Elements paperThe 4th International Conference on Financing for Development (FfD4) in Seville, Spain, will convene in 2025, providing a global stage for countries...
Technical Note
Conjunto de ferramentas para a estimativa das lacunas fiscais, utilizando uma abordagem ascendenteEsta nota técnica diz respeito ao conjunto de ferramentas sobre as disparidades fiscais, que inclui código (o do-file do Stata) e um arquivo README (como executar o código). A nota técnica descreve a literatura e a metodologia subjacentes ao...
Technical Note
Toolkit para la estimación de brechas tributarias mediante un enfoque ascendenteLa presente nota se refiere al toolkit para la estimación de brechas tributarias, que incluye el código (archivos DO de Stata) y el archivo README (instrucciones para ejecutar el código). Esta nota describe la bibliografía y la metodología que...
Technical Note
Un guide pratique pour l’estimation des écarts fiscaux selon une approche 'bottom-up'Cette note technique concerne le guide pratique sur les écarts fiscaux, qui comprend un code (fichier Stata) et un fichier README (comment exécuter le code). La note décrit la littérature et la méthodologie derrière le développement du guide. Ce...
Technical Note
Toolkit for the estimation of tax gaps using a bottom-up approachThis technical note relates to the tax gap toolkit, which includes code (Stata do files) and a README file (how to run the code). The note describes the literature and methodology behind the development of the toolkit. The tax gap toolkit is related...
Working Paper
Estimating the value-added tax gap in TanzaniaThis study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom...
Journal Article
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in TanzaniaTechnical 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...
Working Paper
Income inequality in South AfricaWe 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...
Displaying 16 of 57 results