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Working paper
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 to offer some ideas about areas and topics on which...
March, 2019
Public revenue
Working paper
This paper assesses the economic impacts of increased variable renewable energy deployment in South Africa for both conservative and optimistic solar PV and wind cost estimates relative to a less ambitious, constrained RE deployment programme...
January, 2019
Climate and energy
Working paper
This paper documents the construction of a Social Accounting Matrix (SAM) for Zimbabwe in 2013. The SAM was built using National Accounts data from the Zimbabwe National Statistics Agency (ZIMSTAT), including balance of payment data...
November, 2018
Macro-fiscal analysis
Working paper
Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from...
December, 2018
Enterprise development
Working paper
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm’s-length pricing. I...
November, 2018
Enterprise development
Working paper
This paper uses administrative tax data in South Africa to answer questions about which types of firms employ relatively large numbers of young people. The policy objective of this exercise is to use these insights...
August 2018
Enterprise development
Working paper
This paper examines the distribution of firms by size and growth in the South African economy. It explores the relationship between firm size and firm growth over time, with a particular focus on the highest...
July 2018
Enterprise development
Working paper
This study contributes to the existing body of knowledge within the South African context by empirically examining the ability of the yield spread to provide information about future inflation. Additionally, we examine the effect of...
June 2018
Macro-fiscal analysis
Working paper
This paper lays the foundation for the analysis of the macro- and socio-economic benefits of a transition in the power sector to be made using a linked energy-economy modelling framework called SATIMGE. SATIMGE is made...
June 2018
Macro-fiscal analysis
Climate and energy
Working paper
This study determines the extent to which broker opportunism (using the hidden commission charged by brokers as a proxy for opportunistic behaviour) in the tomato supply chain in Zambia is reduced by farmers’ access to...
June 2018
Climate and energy
Working paper
The aim of this study is to investigate whether households in an informal settlement, who receive one or more social grants, save a portion of their income, and what their savings behaviour is. Out of...
May 2018
Climate and energy
Working paper
The recent PIRLS report painted a dire picture of South Africa’s literacy: 80% of Grade 4 learners are unable to read for meaning. With a large body of research confirming how reading literacy holds predictive...
May 2018
Climate and energy
Working paper
Crop insurance is a sustainable risk management tool that farmers need for increasing the sustainability of their agricultural enterprises by reducing income risks. This paper reports on factors influencing farmers’ interest in purchasing crop insurance.
May 2018
Climate and energy
Working paper
This paper analyses responses from the City of Johannesburg survey on economic performance, competitiveness and the challenges faced, from over 300 firms. The study suggests that that a significant proportion of firms exhibited growth between...
May 2018
Macro-fiscal analysis
Working paper
The falling cost of renewable energy technologies globally is a key driver of the implementation of smallscale embedded generation in South Africa as an alternative to electricity from the national grid. The technology has disruptive...
May 2018
Climate and energy
Working paper
This paper describes South Africa’s implementation of Article 6 of the World Health Organization’s Framework Convention on Tobacco Control, price and tax measures to reduce the demand for tobacco. The current status of implementation was...
May 2018
Climate and energy