Refunds are an essential feature of well-functioning VAT systems and take up a sizeable portion of government spending. In South Africa, refunds amount to 50 per cent of gross VAT collection, representing a substantial transfer from the government to taxpayers that has to occur at relatively...

This paper presents new evidence on the employment effects of a large increase in agricultural minimum wages in South Africa using anonymized tax data. We add to the minimum wage literature by differentiating employment effects resulting from the destruction of existing jobs and from the slower...

We use individual-level tax administrative data to estimate personal income inequality among the tax-compliant population in South Africa over the period 2011-21. Our results indicate that inequality of this population rose slightly over the period, with the Gini coefficient increasing from 0.64...

Sin taxes are increasingly being used to discourage the consumption of goods perceived to harm individuals and society. This paper examines the impact of South Africa's Health Promotion Levy (HPL)-the first sugar tax implemented in Africa-on the consumption of sugar-sweetened beverages (SSBs) in...

The effects of minimum wages on workers and firms depend on enforcement and compliance. While most research examines local determinants, this paper explores whether international market enforcement influences minimum wage impacts. In South Africa farmers exporting to the EU must comply with...