Completed research

 

 

Working paper
Ayanda Hlatshwayo, Friedrich Kreuser, Carol Newman, and John Rand
This paper uses matched employer-employee data from South Africa to examine the extent to which technology transfers between firms through the hiring of workers. Allowing for differential spillovers based on observable technology differences between sending...
February 2020
Enterprise development
Working paper
Hammed Amusa, Njeri Wabiri, and David Fadiran
Using comprehensive, anonymized tax administrative data for the 2008–14 period, we examine firm-level productivity in South Africa. Measures of firm-level productivity are included in a spatial autoregressive model that assesses spillovers from total factor productivity...
January 2020
Enterprise development
Working paper
Anmar Pretorius, Carli Bezuidenhout, Marianne Matthee, and Derick Blaauw
In South Africa, the manufacturing sector—important for growth and employment creation—has shown declining growth, poor productivity performance, decreased labour demand, and increased imports of intermediate goods (offshoring activities). Offshoring influences jobs and wages differently depending...
October 2019
Enterprise development
Working paper
Isaac Marcelin, Daniel Brink, David Oluwatosin Fadiran, and Hammed Adedeji Amusa
Employing the difference-in-differences technique, this study examines the impact of the Employment Tax Incentive programme on a large sample of South African firms from 2011 to 2016. It finds that programme firms expanded investments by...
July 2019
Public revenue
Working paper
by Aroop Chatterjee
Understanding wealth inequality has unique significance in South Africa. The co-existence of extreme poverty and extreme wealth is starkly visible. Apartheid-era inequality has persisted despite more than 20 years of democracy. Much of the research...
March, 2019
Labour market and inequality
Working paper
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 the employers of low-wage youth. The paper uses a triple differences strategy...
March, 2019
Public revenue
Working paper
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. Considering the South African context—in which many firms are highly leveraged and...
March 2019
Public revenue
Working paper
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 attempt to offer some ideas about areas and topics on which...
March, 2019
Public revenue