Completed research
Image
Working paper
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
Working paper
Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from...
December, 2018
Enterprise development
Working paper
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm’s-length pricing. I...
November, 2018
Enterprise development
News
Today, Finance Minister Tito Mboweni highlighted an initiative that aims to promote inclusive economic growth in the region through evidence-based policy creation. Mboweni’s comments came during his maiden Medium-Term Budget Policy Statement in Parliament. He...
24 October 2018
Working paper
This paper uses administrative tax data in South Africa to answer questions about which types of firms employ relatively large numbers of young people. The policy objective of this exercise is to use these insights...
August 2018
Enterprise development
Working paper
This paper examines the distribution of firms by size and growth in the South African economy. It explores the relationship between firm size and firm growth over time, with a particular focus on the highest...
July 2018
Enterprise development
Working paper
This paper makes use of the administrative panel data for the years 2011 to 2015 to explore whether there is a wage penalty for employees in the labour broker sector, examining both the base wage...
May 2018
Enterprise development
Working paper
This paper aims to enhance our understanding of the dynamics of innovation practice and technology absorption in South Africa at the firm level by estimating the returns to R&D expenditure in the manufacturing sector. This...
March 2018
Enterprise development
News
UNU-WIDER launched its newest programme ‘Southern Africa – Towards Inclusive Economic Development (SA-TIED)’ on 30 November 2017 in Pretoria, South Africa. Together with the International Food Policy Research Institute (IFPRI) and a number of South...
11 December 2017
Enterprise development
Public revenue
Labour market and inequality
Macro-fiscal analysis
Climate and energy
Reform implementation
Phase 1 regional growth