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Introduction: Firm Level Analysis With Administrative Data
Author(s) -
Arndt Channing,
Davies Rob,
Gavin Elizabeth,
Mcmillan Landon
Publication year - 2018
Publication title -
south african journal of economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.502
H-Index - 31
eISSN - 1813-6982
pISSN - 0038-2280
DOI - 10.1111/saje.12183
Subject(s) - treasury , context (archaeology) , revenue , tax policy , business , tax revenue , economics , public economics , political science , regional science , accounting , tax reform , geography , archaeology , law
This special issue focuses on a collaborative effort between the National Treasury and the South African Revenue Service (SARS) to employ administrative record data from SARS for economic policy analysis. It contains six research articles plus a synthesis article designed to draw out potential policy implications and to place this research into a broader context. Exploitation of tax administrative record data has become global best practice. We conclude that this effort demonstrates strong prospects for developing a better understanding of the South African economy with positive implications for economic policy formulation.