/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.

News
SA-TIED
To showcase key lessons from SA-TIED phase I, the programme produced a series of eight videos that feature the major accomplishments from each of the six work streams and the data lab. Watch all eight...
February 2022
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth
In the media
SA-TIED
Last Thursday the Minister of Finance, Enoch Godongwana, emphasized the importance of data and evidence-based research in implementing economic policy in South Africa. The Minister was speaking at an online event co-hosted by Business Day...
February 2022
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth
Report
SA-TIED
This report is a summary of the SA-TIED programme’s major research contributions to the policy environment. These contributions are not policy proposals, but are meant to inform the policymaking process and fill important gaps in...
January 2022
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth
Policy dialogue
27 Jan 2022 / 09:00 to 10:00
Enterprise development
Public revenue
Macro modelling
Inequality
Climate and energy
Regional growth
On 27 January, the Southern Africa – Towards Inclusive Economic Development (SA-TIED) programme, in partnership with the Business Day Dialogues, will host an online discussion with South Africa’s Finance Minister and experts from the SA-TIED...
Working paper
Maya Goldman, Ihsaan Bassier, Joshua Budlender, Lindi Mzankomo, Ingrid Woolard, and Murray Leibbrandt
We use a fiscal incidence model based on the South African 2014/15 Living Conditions Survey to simulate the poverty reduction impacts of a selection of medium-to-long-term social grant options with the goal of replacing the...
November 2021
Public revenue
Inequality
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