Research Brief
New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country. Using highly detailed firm-level customs data from the tax authority, the analysis calculates the difference between legitimate estimates of market...
November 2019
Enterprise development
Research Brief
The study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms...
October 2019
Enterprise development
Research Brief
The analysis of firm growth has been a topic of consistent economic interest as a growing body of literature has lent support to the possibility that the majority of growth and new employment creation is...
October 2019
Enterprise development
Research Brief
China’s growing edge in export manufacturing has caused concern for low-income and middle-income countries seeking to develop robust manufacturing sectors. China’s recent transition from an exporter of lower-tech goods, such as garments, to more advanced...
October, 2019
Enterprise development
Research Brief
In the case of South Africa, there are stark and persistent racial inequalities which are important to consider when analysing differences in the patterns of resource flows between the state and individuals, and between individuals...
September 2019
Inequality
Research Brief
South Africa is often cited as the most unequal economy in the world. Its experience of having to overcome both colonialism and apartheid makes it unique from the vantage of studies on socioeconomic class, economic...
August 2019
Inequality
Research Brief
In a democratic system, taxation is a critical part of the social contract between the state and its citizens. The tax system can be used to help address the unacceptably high levels of poverty, inequality...
August 2019
Public revenue
Research Brief
The World Bank reports that the world loses US$160 trillion in human capital wealth due to gender wage inequality every year. Inequality is not just an issue of fairness. It is also undesirable because it...
August 2019
Inequality
Research Brief
Regional integration is making steady progress in Southern Africa, leading to the development of regional value chains (RVCs) that could strengthen the competitiveness of the region. Importantly, the development of RVCs also creates pressure for...
July 2019
Regional growth
Blog
As the largest economy in sub-Saharan Africa, South Africa’s successes and failures spill over into the broader region. Today, as South Africans face high unemployment and a sluggish economy, policymakers are wrestling to create success...
July 2019
Blog
I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA-TIED programme. We had gathered here to discuss research progress in SA-TIED...
29 November, 2018
Public revenue
Inequality
News
Three events will be held in Pretoria on 15-16 November. The first is a Research Engagement work shop, open to the public, being held as a part of a joint work stream Request for Research...
15-16 November, 2018