/public-revenue

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
Danie Schutte, Pieter van der Zwan, and Caro Janse van Rensburg
This paper analyses the permanent and temporary differences of South African firms for the period covered in the SARS-NT panel. The analysis provides valuable information about the differences between accounting profits and the taxable income...
September 2021
Public revenue
Working paper
Wynnona Steyn, Alexius Sithole, Winile Ngobeni, Eva Muwanga-Zake, Helen Barnes, Michael Noble, David McLennan,Gemma Wright, and Katrin Gasior
In this paper we explore South Africa’s personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income...
July 2021
Public revenue
In the media
SA-TIED
During a speech to parliament on Thursday, South Africa’s Finance Minister, Tito Mboweni, discussed the important work being carried out by the Southern Africa – Towards Inclusive Economic Development (SA-TIED) programme. Mboweni highlighted the achievements...
May 2021
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth
Research seminar
3 May 2021 / 15:00 to 16:00
Public revenue
On 03 May the SA-TIED programme will host an online seminar on pension-related tax expenditures. The presentation will be given by Agustin Redonda and Chris Axelson under the SA-TIED project work stream on Public revenue...
In the media
by SA-TIED
This week, the SA-TIED programme put on its first of six policy dialogues, as part of the SA-TIED Dialogues – Research into Policy series. The policy dialogue, on tax and benefit responses to COVID-19 in...
April 2021
Public revenue
News
SA-TIED
During the months of April, May, and June, the SA-TIED programme will host six online policy dialogues as part of our SA-TIED Dialogues – Research into Policy series.
March 2021
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth