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
SA-TIED Working Paper 36
by Amina Ebrahim and Chris Axelson
The availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers behind the high levels of...
25 March 2019
public_revenue
Working paper
by Rebone Gcabo, Boitumelo Moche, Wynnona Steyn, Boikhutso Moahlodi, Jukka Pirttilä, Michael Noble, Gemma Wright, Helen Barnes, and Faith Masekesa
Using SAMOD, a tax-benefit model for South Africa, the paper examines the joint distributional impacts of the increase in the VAT rate and increases...
22 March 2019
public_revenue
Working paper
SA-TIED Working Paper 28
by Seppo Kari, Londiwe Khoza, Nagamso Manjezi, and Kyle McNabb
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing....
13 March 2019
public_revenue
Working paper
SA-TIED Working Paper 27
by Amina Ebrahim, Rebone Gcabo, Lilian Khumalo, and Jukka Pirttilä
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt...
12 March 2019
public_revenue
Blog
Research that matters - a research work shop in Pretoria in November
by Timothy Shipp
I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the...
14 December 2018
public_revenue
inequality
Public research results meeting
Under the SA-TIED programme qualified researchers have access to highly granular administrative tax datasets derived from South African Revenue Ser
23 October 2018
public_revenue
inequality
Project meeting
Researchers from the Public revenue mobilization for inclusive development work stream will meet in Pretoria to share their works in progr
19 October 2018
public_revenue
Request for research proposals
We are seeking qualified proposals to advance economic research, capacity-building, and policy dialogue in South Africa and the southern Africa...
16 October 2018
public_revenue
inequality
Vacancy
Vacancy Research Assistant
Station: National Treasury, Pretoria, South Africa.
27 September 2018
enterprise_development
public_revenue
inequality
Technical workshop
On 26–28 June, a 3-day training on SAMOD (South African tax-benefit microsimulation model) will take place with the participation of NT and SARS st
26 June 2018
public_revenue
University lecture
On 28 May to 1 June, University of Tampere, VATT Institute for Economic Research, and UCFS at Uppsala University , jointly host a doctoral course o
28 May 2018
public_revenue
News
UNU-WIDER launched its newest programme ‘Southern Africa – Towards Inclusive Economic Development (SA-TIED)’ on 30 November 2017 in Pretoria, South...
11 December 2017
enterprise_development
public_revenue
macroeconomics
inequality
climate
regional_growth