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

Author

Listed:
  • Duncan Pieterse
  • Friedrich Kreuser
  • Elizabeth Gavin

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.

Suggested Citation

  • Duncan Pieterse & Friedrich Kreuser & Elizabeth Gavin, 2016. "Introduction to the South African Revenue Service and National Treasury firm-level panel," WIDER Working Paper Series wp-2016-42, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-42
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2016-42.pdf
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    1. Duncan Pieterse, & Friedrich Kreuser & Elizabeth Gavin, 2016. "Introduction to the South African Revenue Service and National Treasury firm-level panel," WIDER Working Paper Series 042, World Institute for Development Economic Research (UNU-WIDER).
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