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The creation of an individual panel using administrative tax microdata in South Africa

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  • Amina Ebrahim
  • Christopher Axelson

Abstract

The availability of anonymized individual tax return data can contribute to a deeper understanding of the drivers behind the high levels of inequality and unemployment in South Africa. In the recent past, researchers have examined either payroll or personal income tax data. This paper explains the methodology behind the creation of an anonymized individual panel combining these data to produce a more complete overview of formal employment in South Africa.

Suggested Citation

  • Amina Ebrahim & Christopher Axelson, 2019. "The creation of an individual panel using administrative tax microdata in South Africa," WIDER Working Paper Series wp-2019-27, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2019-27
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    References listed on IDEAS

    as
    1. Amina Ebrahim & Murray Leibbrandt & Vimal Ranchhod, 2017. "The effects of the Employment Tax Incentive on South African employment," WIDER Working Paper Series wp-2017-5, World Institute for Development Economic Research (UNU-WIDER).
    2. Thomas Piketty & Emmanuel Saez & Stefanie Stantcheva, 2014. "Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 230-271, February.
    3. Duncan Pieterse & Elizabeth Gavin & C. Friedrich Kreuser, 2018. "Introduction to the South African Revenue Service and National Treasury Firm‐Level Panel," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 6-39, January.
    4. Andrew Kerr, 2018. "Job Flows, Worker Flows and Churning in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 141-166, January.
    5. Amina Ebrahim & Murray Leibbrandt & Vimal Ranchhod, 2017. "The effects of the Employment Tax Incentive on South African employment," WIDER Working Paper Series 005, World Institute for Development Economic Research (UNU-WIDER).
    6. Murray Leibbrandt & Ingrid Woolard & Arden Finn & Jonathan Argent, 2010. "Trends in South African Income Distribution and Poverty since the Fall of Apartheid," OECD Social, Employment and Migration Working Papers 101, OECD Publishing.
    7. Andrew Kerr, 2018. "Job Flows, Worker Flows and Churning in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 86(S1), pages 141-166, January.
    8. Martin Wittenberg, 2017. "Measurement of earnings: Comparing South African tax and survey data," SALDRU Working Papers 212, Southern Africa Labour and Development Research Unit, University of Cape Town.
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    Keywords

    Tax data; Administrative data;

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