Arbeitspapier
Industry classification in the South African tax microdata
This paper documents the industry classification variables in the anonymized tax microdata available for research at the National Treasury Secure Data Facility in Pretoria. It discusses how the variables in the data are related to the raw records captured in various tax forms and outlines the various industry classification systems. We discuss and present a recoding by which idiosyncratic industrial classifications are transformed into one comparable system. For each of the industry variables, we examine its internal consistency (across years and other industry variables), external validity (by comparison with other data sources), and completeness (for important subsets of the data). On this basis, we suggest a set of 'best' industry variables for researcher use based on the underlying raw variables, while noting potential issues with the major options.
- ISBN
-
978-92-9256-856-6
- Language
-
Englisch
- Bibliographic citation
-
Series: WIDER Working Paper ; No. 2020/99
- Classification
-
Wirtschaft
Data: Tables and Charts
- Subject
-
administrative microdata
industry classification
ISIC 4
SIC 5
SIC 7
- Event
-
Geistige Schöpfung
- (who)
-
Budlender, Joshua
Ebrahim, Amina
- Event
-
Veröffentlichung
- (who)
-
The United Nations University World Institute for Development Economics Research (UNU-WIDER)
- (where)
-
Helsinki
- (when)
-
2020
- DOI
-
doi:10.35188/UNU-WIDER/2020/856-6
- Handle
- Last update
-
10.03.2025, 11:45 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Budlender, Joshua
- Ebrahim, Amina
- The United Nations University World Institute for Development Economics Research (UNU-WIDER)
Time of origin
- 2020
Other Objects (12)
Using Micro-Data to Assess Average Tax Rates
Nominal classification in African languages
De Facto Anonymised Microdata File on Income Tax Statistics 1998
De facto anonymised microdata file on income tax statistics 1998
Tax compliance costs and small business performance: Evidence from the South African construction industry
The Global Effects of R&D Tax Incentives: Evidence from Micro-Data
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Analysis of microdata
Measuring earnings inequality in South Africa using household survey and administrative tax microdata
The creation of an individual panel using administrative tax microdata in South Africa
Aggregate Behavior and Microdata
Corporate Tax Avoidance and Industry Concentration
Using Micro-Data to Assess Average Tax Rates
Nominal classification in African languages
De Facto Anonymised Microdata File on Income Tax Statistics 1998
De facto anonymised microdata file on income tax statistics 1998
Tax compliance costs and small business performance: Evidence from the South African construction industry
The Global Effects of R&D Tax Incentives: Evidence from Micro-Data
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Analysis of microdata
Measuring earnings inequality in South Africa using household survey and administrative tax microdata
The creation of an individual panel using administrative tax microdata in South Africa
Aggregate Behavior and Microdata
Corporate Tax Avoidance and Industry Concentration
Using Micro-Data to Assess Average Tax Rates
Nominal classification in African languages
De Facto Anonymised Microdata File on Income Tax Statistics 1998
De facto anonymised microdata file on income tax statistics 1998
Tax compliance costs and small business performance: Evidence from the South African construction industry
The Global Effects of R&D Tax Incentives: Evidence from Micro-Data
The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata
Analysis of microdata
Measuring earnings inequality in South Africa using household survey and administrative tax microdata
The creation of an individual panel using administrative tax microdata in South Africa
Aggregate Behavior and Microdata