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Combatting debt bias in South African firms: The case for an allowance for corporate equity

Kari, Seppo; Khoza, Londiwe; Manjezi, Nangamso; McNabb, Kyle - 2019

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context - in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...

Persistent link: https://www.econbiz.de/10012146497

Dynamics of off-farm self-employment in the West African Sahel

Dedehouanou, Fidèle Ange; Alia, Didier Yélognissè - 2020

This study uses detailed household-level data to analyse off-farm self-employment dynamics in Mali and Niger. It adds to the literature that acknowledges the existence of heterogeneities in informal work and the body of evidence on informal self-employment in fragile and conflict-affected...

Persistent link: https://www.econbiz.de/10012424129

The effects of the Employment Tax Incentive on South African employment

Ebrahim, Amina; Leibbrandt, Murray; Ranchhod, Vimal - 2017

South Africa's Employment Tax Incentive, launched in 2014, aimed to address low youth employment by reducing the cost of hiring young workers. We make use of anonymized tax administrative data from the 2012-2015 tax years to examine the effect of the Incentive on youth employment. We match firms...

Persistent link: https://www.econbiz.de/10011653997

Effective corporate tax burden and firm size in South Africa: A firm-level analysis

Carreras, Marco; Dachapalli, Chandu; Mascagni, Giulia - 2017

Persistent link: https://www.econbiz.de/10011943765

Depreciation allowances in South Africa

Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - 2020

Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in...

Persistent link: https://www.econbiz.de/10012424036

Estimating employment responses to South Africa's Employment Tax Incentive

Budlender, Joshua; Ebrahim, Amina - 2021

We present new evidence on the effects of South Africa's Employment Tax Incentive (ETI), a hiring and employment wage subsidy aimed at reducing youth unemployment. We show that attempts to estimate firm-level treatment effects via conditional difference-in-differences are likely to fail when...

Persistent link: https://www.econbiz.de/10012705316

Assessing the impact of an intervention to withhold value-added tax in Zambia

Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...

Persistent link: https://www.econbiz.de/10014477543

Estimating tax gaps in Zambia: A bottom-up approach based on audit assessments

Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; … - 2023

Assessing tax gaps-the difference between the potential and actual taxes raised-plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in developing countries. This study uses a bottom-up...

Persistent link: https://www.econbiz.de/10014477569

Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule

Bell, Neryvia Pillay - 2020

The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 … significant evidence of bunching among the self-employed but no evidence of bunching among wage earners. Among the self …-employed, bunching is greatest at the highest kink in the income tax schedule and smallest at the lowest kink. Female self …

Persistent link: https://www.econbiz.de/10012424055

Optimal taxation and public provision for poverty reduction

Kanbur, Ravi; Pirttilä, Jukka; Tuomala, Matti; Ylinen, … - 2015

The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can...

Persistent link: https://www.econbiz.de/10011418605

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