Public revenue mobilisation for inclusive development

How can tax policies be used to increase economic growth and spur job creation? Working closely with the South African Revenue Service (SARS), researchers and policy practitioners explore the links between tax policy and economic growth. The work stream covers topics such as tax policy design and tax administration design, how COVID-19 impacted revenue collection, and how procurement procedures impact prices, quality, and corruption in public expenditure across the region.

In addition to the studies commissioned for this work stream, a primary goal will be to build the capacity to manage and use the tax administrative data which sits at the National Treasury and SARS. This work stream also invests in the future researchers and policymakers of the Southern African region by co-organizing a training in South Africa with UNU-WIDER’s Domestic Revenue Mobilization (DRM) programme. The UNU-WIDER Winter School on tax policy research provides early-career researchers in developing countries with a toolkit in applied public economics, with a special focus on the quantitative analysis of tax and public economics in developing countries.

In the media
SA-TIED
South Africa’s R60 billion revenue shortfall has reignited debate on VAT policy ahead of the rescheduled 2025 Budget Speech. A News24 article explores findings from an SA-TIED Working Paper, “ A reform option for pension...
March 2025
Public revenue
Macro-fiscal analysis
In the media
SA-TIED
As discussions around VAT policy resurface in the lead-up to the 2025 Budget, SA-TIED research has been highlighted in Times Live and Business Live. The articles draw on findings from an SA-TIED Working Paper by...
March 2025
Public revenue
Macro-fiscal analysis
Blog
Ada Jansen, Wynnona Steyn and Abena Larbi-Odam
With just days to go before the rescheduled 2025 Budget Speech, South Africa faces a ZAR 60 billion revenue shortfall amid slowing economic growth and diminishing international aid. The initial proposal to increase VAT from...
March 2025
Public revenue
Technical workshop
17 Feb 2025 / 09:00 to 19 Feb 2025 / 16:00
Public revenue
SA-TIED will host the second round of Personal Income Tax Microsimulation Model (PITMOD) training from 17 to 19 February 2025, designed for personnel at the South African Revenue Service (SARS). Led by Prof. Michael Noble...
Blog
Sebastian Ssebuyira and Raisibe Gololo
In recent years, UNU-WIDER has partnered with sub-Saharan African governments to establish secure data labs that provide researchers with access to anonymized administrative tax data for economic research. Two notable examples are the Uganda Revenue...
February 2025
Enterprise development
Public revenue
Labour market and inequality
Research brief
SA-TIED
Pension fund contributions in South Africa are heavily concentrated among high-income earners, who contribute more in absolute terms. Transitioning from deductions to tax credits could enhance tax equity, especially for lower-income earners who currently benefit...
DECEMBER 2024
Public revenue
Working paper
Fadzayi Chingwere, Matthew Clance, Nicky Nicholls, Aimable Nsabimana, and Eleni Yitbarek
This study examines the impact of tax incentives on charitable donations within South Africa, with a focus on donations declared on individuals’ tax returns. Leveraging the universe of South African tax administrative data spanning over...
December 2024
Public revenue
Technical workshop
26 Nov 2024 / 09:00 to 28 Nov 2024 / 17:00
Public revenue
SA-TIED will host a Personal Income Tax Microsimulation Model (PITMOD) training event from 26 to 28 November 2024 for personnel at the South African Revenue Service (SARS). This intensive three-day workshop, delivered by experts from...
In the media
SA-TIED
A working paper from SA-TIED, " Tax Financing Options for New Social Protection Instruments," was recently featured by Bloomberg Law. The study challenges traditional views on VAT increases, suggesting that when the additional revenue is...
September 2024
Public revenue
Working paper
Giacomo Brusco, Marlies Piek, and Tejaswi Velayudhan
Refunds are an essential feature of well-functioning VAT systems and take up a sizeable portion of government spending. In South Africa, refunds amount to 50 per cent of gross VAT collection, representing a substantial transfer...
SEPTEMBER 2024
Public revenue
Blog
Christopher Axelson, Jukka Pirttilä, Antonia Hohmann, Roxanne Raabe, Nadine Riedel
South Africa faces a dual challenge of limited fiscal space—the need to raise sufficient revenues to finance public services—and high levels of inequality. One possible solution is to raise tax rates on the rich. If...
August 2024
Public revenue
Policy dialogue
30 Aug 2024 / 11:00 to 13:00
Public revenue
Join us for a policy dialogue where leading experts will explore South Africa's Personal Income Tax (PIT) system. This discussion will focus on the impact of recent PIT reforms on taxpayer behaviour, revenue collection, and...