Tax research in South Africa

Amina Ebrahim, Rebone Gcabo, Lilian Khumalo and Jukka Pirttilä

No wp-2019-9, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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 more information is needed and which are therefore suitable topics for further research. Replications of earlier studies conducted using older South African data or from elsewhere, are also considered in this context. We present our thoughts on gaps in the literature and make some recommendations on future research possibilities.

Keywords: Taxation; Tax administration data; Tax incidence (search for similar items in EconPapers)
Date: 2019
New Economics Papers: this item is included in nep-acc and nep-pub
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