Introduction to the South African Revenue Service and National Treasury firm-level panel

Duncan Pieterse, Carl Kreuser and Elizabeth Gavin

No wp-2016-42, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: company income tax from registered firms who submit tax forms; employee data from employee income tax certificates submitted by employers; value-added tax data from registered firms; and customs records from traders. These data sets constitute a significant and unique source for the study of firm-level behaviour in post-apartheid South Africa.

Keywords: Business tax; Public administration; Taxation (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (19)

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Journal Article: Introduction to the South African Revenue Service and National Treasury Firm‐Level Panel (2018)
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