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
Shifting from deductions to credits - Unpacking the distributional effects of medical expenditure considerations in South Africa
Senia Nhamo and Edinah Mudimu
The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health...
18 March 2020
public_revenue
Working paper
The elasticity of taxable income - New data and estimates for South Africa
Johannes Hermanus Kemp
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper...
18 March 2020
public_revenue
SA-TIED held a two-day meeting in Pretoria, South Africa, with staff from the National Treasury, SARS, and representatives from the Ugandan Revenue
27 January 2020
public_revenue
In the media
In speech to parliament, Finance Minister praises SA-TIED
by SA-TIED
During a speech to parliament on Tuesday, South Africa’s Finance Minister, Tito Mboweni, discussed the important work being carried out by the...
12 December 2019
enterprise_development
public_revenue
macroeconomics
inequality
climate
regional_growth
Project meeting
Researchers from the Public revenue mobilization for inclusive development
13 November 2019
public_revenue
Vacancy
SA-TIED
The United Nations University World Institute for Development Economics Research (UNU-WIDER), together with its partners, now invites interested pa
06 September 2019
enterprise_development
public_revenue
macroeconomics
inequality
climate
regional_growth
Research Brief
Balancing tax collection and equality — the case of value-added tax in South Africa
by SA-TIED
In a democratic system, taxation is a critical part of the social contract between the state and its citizens. The tax system can be used to help...
22 August 2019
public_revenue
In the media
SA-TIED
Another working paper from the SA-TIED programme has been the subject of a Financial Mail feature.
25 July 2019
public_revenue
Working paper
SA-TIED Working Paper #64
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...
08 July 2019
public_revenue
Technical workshop
This event is a capacity building workshop for National Treasury staff from the Economic Policy and Tax Policy units and SA-TIED researchers workin
06 June 2019
public_revenue
Academic presentation
Amina Ebrahim will present at the WIDER Seminar Series on 12 June 2019. 
05 June 2019
public_revenue
Research seminar
As a part of the SA-TIED Seminar Series, researchers from the work stream on 
15 May 2019
public_revenue