Public revenue mobilization for inclusive development

This work stream has two main aims. First, to arrange access to individual and firm-level taxpayer data at South African Revenue Service (SARS) for research use. The goal is to create well documented longitudinal datasets with key variables that can be augmented with research topic-specific variables. This serves as a basis for not only tax research but also for other research strands that require micro-level administrative data. Second, the work stream will produce several studies on the incidence of taxes, determinants of non-compliance and under-filing, and the effectiveness of tax incentives in South Africa. In addition to administrative data, survey data will be utilized in conjunction with tax/benefit microsimulation. The gains from a combined analysis of microsimulation and macro models will also be explored.

This work stream builds on the previous research programme in South Africa, which made considerable progress in the area of tax research. The most important advance was the access to high-level administrative data, which enabled a deeper and wider analysis of research on taxation. In addition to its value for academic research and the users of the new findings among policy makers, the use of administrative data also serves many of the data needs of the state. Policies that promote development need to be built on reliable facts and administrative data offers an obvious and inexpensive way to do this.

  • Working paper
    SA-TIED Working Paper #37
    by Amina Ebrahim and Jukka Pirttilä

    The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at...

    26 March 2019
    public_revenue
  • Working paper
    SA-TIED Working Paper 36
    by Amina Ebrahim and Chris Axelson

    The availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers behind the high levels of...

    25 March 2019
    public_revenue
  • Working paper
    by Rebone Gcabo, Boitumelo Moche, Wynnona Steyn, Boikhusto Moahlodi, Jukka Pirttilä, Michael Noble, Gemma Wright, Helen Barnes, and Faith Masekesa

    Using SAMOD, a tax-benefit model for South Africa, the paper examines the joint distributional impacts of the increase in the VAT rate and...

    22 March 2019
    public_revenue
  • Working paper
    SA-TIED Working Paper 28
    by Seppo Kari, Londiwe Khoza, Nagamso Manjezi, and Kyle McNabb

    The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing....

    13 March 2019
    public_revenue
  • Working paper
    SA-TIED Working Paper 27
    by Amina Ebrahim, Rebone Gcabo, Lilian Khumalo, and Jukka Pirttilä

    This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we...

    12 March 2019
    public_revenue
  • Blog
    Research that matters - a research work shop in Pretoria in November
    by Timothy Shipp

    I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in...

    14 December 2018
    public_revenue
    inequality
  • Public research results meeting

    Under the SA-TIED programme qualified researchers have access to highly granular administrative tax datasets derived from South African Revenue...

    23 October 2018
    public_revenue
    inequality
  • Project meeting

    Researchers from the Public revenue mobilization for inclusive development work stream will meet in Pretoria to share their works in...

    19 October 2018
    public_revenue
  • Request for research proposals

    We are seeking qualified proposals to advance economic research, capacity-building, and policy dialogue in South Africa and the southern Africa...

    16 October 2018
    public_revenue
    inequality
  • Vacancy
    Vacancy Research Assistant

    Station: National Treasury, Pretoria, South Africa.

    27 September 2018
    enterprise_development
    public_revenue
    inequality
  • Technical workshop

    On 26–28 June, a 3-day training on SAMOD (South African tax-benefit microsimulation model) will take place with the participation of NT and SARS...

    26 June 2018
    public_revenue
  • University lecture

    On 28 May to 1 June, University of Tampere, VATT Institute for Economic Research, and UCFS at Uppsala University , jointly host a doctoral course...

    28 May 2018
    public_revenue
  • News

    UNU-WIDER launched its newest programme ‘Southern Africa – Towards Inclusive Economic Development (SA-TIED)’ on 30 November 2017 in Pretoria,...

    11 December 2017
    enterprise_development
    public_revenue
    macroeconomics
    inequality
    climate
    regional_growth
  • Vacancy
    Vacancy - Research Associate

    UNU-WIDER is looking for an outstanding individual with strong commitment and potential to support the research programme of the Institute....

    29 September 2017
    enterprise_development
    public_revenue
    inequality
  • Blog
    SDG 17: Partnerships for the goals
    By Kyle McNabb

    At the core of efforts to meet the Sustainable Development Goals lies a commitment to enhance domestic revenue mobilization. Strengthening...

    27 July 2017
    enterprise_development
    public_revenue
    macroeconomics
    inequality
    climate
    regional_growth