Completed research

 

 

Working paper
Caio Torres Mazzi, Gideon Ndubuisi, and Elvis Avenyo
Using the South African Revenue Service and National Treasury firm-level panel data for 2009–17, this paper investigates how global value chain-related trade affects the export performance of manufacturing firms in South Africa. In particular, the...
November 2020
Enterprise development
Working paper
Joshua Budlender and Amina Ebrahim
This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to...
August 2020
Enterprise development
Working paper
Caro Janse Van Rensburg, Carli Bezuidenhout, Marianne Matthee, and Victor Stolzenburg
Inequality has been rising in most countries for several decades, with negative consequences for social cohesion and economic growth. Substantial gender wage gaps contribute significantly to overall wage inequality. We look at an often-overlooked driver...
August 2020
Labour market and inequality
Working paper
Aalia Cassim
Attempts to regulate the temporary employment sector have had mixed results internationally. In South Africa, temporary employment was regulated in 2015 through amendments to the Labour Relations Act. This paper uses administrative data to examine...
June 2020
Enterprise development
Working paper
Andrew Kerr
The IRP5 and IT3(a) tax data from the South African Revenue Service have been made available to researchers through a joint project between the South African Revenue Service, the National Treasury, and UNU-WIDER. In this...
May 2020
Labour market and inequality
Working paper
Mustapha Douch
The principal contribution of this paper is to investigate the relationship between policy uncertainty, caused by recent developments in international markets, and firms’ trade margins for the largest economy in Africa: South Africa. In particular...
May 2020
Phase 1 regional growth
Working paper
Jacomien Van Der Merwe and Stephan Krygsman
The purpose of this research is to investigate whether transport accessibility influences the employment duration of individuals in South Africa. The South African Revenue Service’s IRP5 administration datasets, which indicate employment duration and spatial location...
May 2020
Labour market and inequality
Working paper
Marlies Piek, Dieter von Fintel, and Johann Kirsten
This paper presents new evidence on the employment effects of a large increase in agricultural minimum wages in South Africa using anonymized tax data. We add to the minimum wage literature by differentiating employment effects...
April 2020
Labour market and inequality
Working paper
Estian Calitz, Eva Muwanga-Zake, Alexius Sithole, and Wynnona Steyn
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the...
April 2020
Public revenue
Working paper
Aroop Chatterjee, Léo Czajka, and Amory Gethin
This paper estimates the distribution of personal wealth in South Africa by combining tax microdata, household surveys, and macroeconomic balance sheet statistics. We systematically compare estimates of the wealth distribution obtained by direct measurement of...
April 2020
Labour market and inequality
Working paper
Ada Jansen, Winile Ngobeni, Alexius Sithole, and Wynnon Steyn
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what...
April 2020
Public revenue
Working paper
Francesco Amodio, Michele Di Maio, Yifan Li, and Patrizio Piraino
We study the relationship between product market competition and labour market outcomes in South Africa. We combine firm-level data from tax records with individual-level data from the labour force survey. We estimate markups across sectors...
March 2020
Labour market and inequality