Completed research

 

 

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
Joshua Budlender and Amina Ebrahim
We present new evidence on the effects of South Africa’s Employment Tax Incentive (ETI), a hiring and employment wage subsidy aimed at reducing youth unemployment. We show that attempts to estimate firm-level treatment effects via...
July 2021
Labour market and inequality
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
Working paper
Brandon Joel Tan
There is a large literature on the minimum wage focused on directly exposed firms and geographies. This paper provides new evidence that the minimum wage has significant spillover effects on firms exposed to the minimum...
June 2021
Enterprise development
Working paper
Isaac Marcelin, Daniel Brink, and Wei Sun
We study the role of trade credit in enhancing the resilience of financially constrained firms from 2010 to 2017. Implicit borrowing in trade finance allows financially constrained firms to bridge the financing gap, expand employment...
May 2021
Enterprise development
Working paper
Caio Torres Mazzi, Gideon Ndubuisi, and Elvis Avenyo
Using the South African Revenue Service and National Treasury firm-level panel data for 2009–17, this paper investigates how global value chain-related trade affects the export performance of manufacturing firms in South Africa. In particular, the...
November 2020
Enterprise development
Working paper
Joshua Budlender and Amina Ebrahim
This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to...
August 2020
Enterprise development
Working paper
Caro Janse Van Rensburg, Carli Bezuidenhout, Marianne Matthee, and Victor Stolzenburg
Inequality has been rising in most countries for several decades, with negative consequences for social cohesion and economic growth. Substantial gender wage gaps contribute significantly to overall wage inequality. We look at an often-overlooked driver...
August 2020
Labour market and inequality
Working paper
Aalia Cassim
Attempts to regulate the temporary employment sector have had mixed results internationally. In South Africa, temporary employment was regulated in 2015 through amendments to the Labour Relations Act. This paper uses administrative data to examine...
June 2020
Enterprise development