Parallel session
Tax system design and tax revenue collection in South Africa

Parallel 5.2 | Room 1: Friday, 8 September 2023: 09:00-10:30 (UTC+2)

South Africa is known as one of the most unequal countries in the world; where for example, the top 10% of the population spent 7.9 times more than the bottom 40% in 2015 (Stats SA, 2020). Effective tax policies have been regarded as one of the possible solutions to reduce the income gaps between the rich and poor households in the country. In this session, three papers will be presented. The main goal of the session is to showcase some of the tax policies and their implications on fair tax collections that can finance social protection and improve transparency and firms’ competitiveness in South Africa.

SESSION VIDEOS

Nadine Riedel | UNU-WIDER

Giacomo Brusco | University of Tübingen

Wynnona Steyn | South African Revenue Service

Discussant: Ingrid Woolard | Stellenbosch University, SA-TIED

COLLABORATORS

09:00-10:30 (UTC+2)

Nsabimana, AimableAimable Nsabimana | Chair

Aimable Nsabimana is a Research Fellow at the United Nations University World Institute Development Economics Research (UNU-WIDER). Prior, Aimable was a Researcher and Lecturer at the University of Rwanda (UR), in the department of Economics. He has also served as the Deputy Vice Chancellor of Administration and Finance (DVC-A&F) at Rwanda Polytechnic (RP).

He holds a PhD in Economics from Swedish University of Agricultural Sciences (SLU), Uppsala, Sweden and Master’s (Msc) Degree in Economics from Wageningen University, the Netherlands. His research interests cut across Development and Applied Economics, including education, agriculture, energy and labor market. The current research projects include evaluating Rwanda’s flagship Home Grown School Feeding Program and the role of credit constraints on educational investments in Rwanda. See more on: Aimable’CV

Riedel, NadineNadine Riedel | Presenter

Nadine Riedel is the Director of the Institute for Public and Regional Economics at the University of Münster. She received her Ph.D. from the University of Munich in 2008 and was a research fellow at the Oxford University Centre for Business Taxation from 2008 to 2010. Prior to joining the University of Münster, she held chairs at the University of Stuttgart-Hohenheim and the University of Bochum.

Her research focuses on international corporate taxation and on the intersection of public sector economics with regional and development economics. Her work is published in leading international journals, including the Journal of Public Economics, Journal of International Economics, Journal of Urban Economics and European Economic Review. She acts as editor-in-chief of International Tax and Public Finance and serves on several scientific advisory boards, among others at the German Federal Ministry of Finance.

Brusco, GiacomoGiacomo Brusco | Presenter

Giacomo Brusco is an economist focused on public finance and taxation. He is currently an Assistant Professor at the University of Tübingen, Germany.

Holding a Ph.D. in Economics from the University of Michigan, Giacomo examines tax incidence in diverse contexts, including corporate and value-added taxation in developed and developing countries. His research addresses complexities such as inattention, tax evasion, informal markets, and market power.

Steyn, WynnonaWynnona Steyn | Presenter

Wynnona Steyn has extensive public finance knowledge and experience with a special focus on taxation, policy formulation, tax revenue analysis and forecasting. She is involved in the development and enhancements of top-down macroeconomic and bottom-up microsimulation models based on cash revenue collections for forecasting purposes and based on tax administrative data to inform tax policy formulation and administration strategies for planning and execution purposes.

Furthermore, she focuses on the development, enhancement and refinement of methodologies to monitor and track compliance revenue in an effort to narrow and report on the compliance tax revenue gap in the administration of tax revenue.

Ingrid WoolardIngrid Woolard | Discussant

Ingrid Woolard is Professor of Economics at Stellenbosch University and Honorary Professor of Economics at the University of Cape Town in South Africa. Her research interests include labour market policy, social protection and fiscal policy.  She is strongly committed to providing research-led policy advice.  From 2014 to 2018 she served as a member of the Davis Tax Committee in South Africa which advised six consecutive Ministers of Finance on tax reform for inclusive growth.