Industry classification in the South African tax microdata

Joshua Budlender and Amina Ebrahim

No wp-2020-99, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: 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 the raw records captured in various tax forms and outlines the various industry classification systems. We discuss and present a recoding by which idiosyncratic industrial classifications are transformed into one comparable system.

Keywords: Administrative data; Industry classification; ISIC 4; SIC 5; SIC 7 (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (3)

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