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.
This 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...
This 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...
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...
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...
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