Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/211237 
Year of Publication: 
2019
Series/Report no.: 
WIDER Working Paper No. 2019/9
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
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.
Subjects: 
taxation
South Africa
literature
tax incidence
tax administrative data
JEL: 
H20
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-643-2
Document Type: 
Working Paper

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