Ebrahim, Amina Gcabo, Rebone Khumalo, Lillian Pirttilä, Jukka
Year of Publication:
WIDER Working Paper No. 2019/9
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research. Replications of earlier studies conducted using older South African data or from elsewhere, are also considered in this context. We present our thoughts on gaps in the literature and make some recommendations on future research possibilities.
taxation South Africa literature tax incidence tax administrative data