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.

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...
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...
News
SA-TIED
The Southern Africa – Towards Inclusive Economic Development (SA-TIED) programme hosted the SA-TIED, National Treasury Secure Data Facility (NTSDF) data lab roadshow at the North-West University campus in Potchefstroom, South Africa, on 23 July 2024...
July 2024
Enterprise development
Public revenue
Labour market and inequality
Working paper
Christopher Axelson, Antonia Hohmann, Jukka Pirttilä, Roxanne Raabe, and Nadine Riedel
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the...
June 2024
Public revenue
News
SA-TIED
An important contingent of UNU-WIDER supported research will be presented at the 80th Annual Congress of the International Institute of Public Finance held at the Prague University of Economics and Business in Czech Republic on...
August 2024
Public revenue
Blog
Michelle Pleace, Matthew Clance, and Nicky Nicholls
New analysis of income data in South Africa shows the gender pay gap—how much more men earn than women—has increased. According to findings from a study conducted on the SA-TIED programme, in 2021, women in...
January 2024
Public revenue
Working paper
Gemma Wright, Katrin Gasior, Joonas Ollonqvist, Wynnona Steyn, Winile Ngobeni, Helen Barnes, Michael Noble, David McLennan, Jukka Pirttilä, and Ada Jansen
In this paper we explore options for augmenting South Africa’s personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract...
December 2023
Public revenue
Working paper
Ada Jansen, Winile Ngobeni, and Wynnona Steyn
South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for...
November 2023
Public revenue