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Industry classification in the South African tax microdata

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  • Joshua Budlender
  • Amina Ebrahim

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.

Suggested Citation

  • Joshua Budlender & Amina Ebrahim, 2020. "Industry classification in the South African tax microdata," WIDER Working Paper Series wp-2020-99, World Institute for Development Economic Research (UNU-WIDER).
  • Handle: RePEc:unu:wpaper:wp-2020-99
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2020-99.pdf
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    References listed on IDEAS

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    1. 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.
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    Cited by:

    1. Joshua Budlender & Ihsaan Bassier, 2023. "Rent sharing, wage floors, and development," WIDER Working Paper Series wp-2023-132, World Institute for Development Economic Research (UNU-WIDER).
    2. Amina Ebrahim & Friedrich Kreuser & Michael Kilumelume, 2021. "The guide to the CIT-IRP5 panel version 4.0," WIDER Working Paper Series wp-2021-173, World Institute for Development Economic Research (UNU-WIDER).

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