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Working paper
This paper documents the construction of a South African Social Accounting Matrix (SAM) for the year 2015. The SAM is built using a Statistics South Africa (Stats SA, 2018) Supply Table (ST) and Use Table...
March, 2019
Macro-fiscal analysis
Working paper
There is general agreement at present that the Southern African Development Community needs to re-imagine itself and breathe new life into its somewhat moribund structure. The European Union is often presented as the textbook example...
March, 2019
Phase 1 regional growth
Working paper
Longitudinal surveys can give insight into economic mobility, which allows us to understand how markers of (dis)advantage are consequential in determining material conditions in the present, and how these markers structure economic opportunity over time...
March, 2019
Labour market and inequality
Working paper
Differences in the economic lifecycle between countries at different levels of development suggest that there may be differences between sub-populations within countries, particularly where the sub-populations have different levels of income. Given stark inequalities by...
March, 2019
Labour market and inequality
Working paper
More than two decades after the demise of apartheid, policy makers and researchers are interested in the changes in the South African labour market. This paper takes stock of how the relative position of women...
March, 2019
Labour market and inequality
Working paper
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 in benefit amounts that took place in 2018. The results demonstrate...
March, 2019
Public revenue
Working paper
This study provides a technical analysis of South Africa’s electricity future. We use the South African TIMES model and e-SAGE, which have been specifically updated for this analysis through modelling: compliance with air pollution standards...
March, 2019
Climate and energy
Working paper
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context—in which many firms are highly leveraged and...
March 2019
Public revenue
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