Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/146262
Authors: 
Pieterse, Duncan
Kreuser, Friedrich
Gavin, Elizabeth
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper 2016/42
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: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) 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. We review the key data sources used to construct the panel, highlight some important questions that arise as a result of panel construction, discuss the biases in the resulting data, compare key aggregates in the panel to other data sources, and provide a descriptive overview of the tax records.
Subjects: 
administrative data
tax
firm level
JEL: 
C55
C80
ISBN: 
978-92-9256-085-0
Document Type: 
Working Paper

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