My research focuses on the effects of tax and labour market policies on inequality, employment, and domestic revenue mobilisation in developing countries.
A policy for the jobless youth in South Africa: Individual impacts of the Employment Tax Incentive
with Jukka Pirttilä. Journal of Development Economics. (2025) [Working paper] [Article] [Video]
The Effects Of A Risk-Based Approach To Tax Examinations: Evidence From Tanzania
with Elineema Kisanga, Ezekiel Swema, Vincent Leyaro, Edwin Mhede, Ephraim Mdee, Heikki Palviainen and Jukka Pirttilä. International Tax and Public Finance (2024). [Working paper] [Article]
Bridging the Gap: Unveiling the potential of Tanzania's SMMEs through VAT insights
with Sebastián Castillo, Vincent Leyaro, Ezekiel Swema and Oswald Haule. CESifo Economic Studies (2024). [Working paper] [Article].
Persistent top incomes in South Africa: inequality and mobility, 2011-2021
with Chandre Jacobs, Murray Leibbrandt, Jukka Pirttilä & Marlies Piek (under review)
The Uneven Path to Recovery: The Sub-Saharan African Experience Book Chapter
with Michael Danquah and Maureen Were. Oxford University Press. WIDER Studies in Development Economics (2024). [Working paper]
Strategies of the Unemployed in South Africa: Does moving allow the Unemployed to get ahead?
with Murray Leibbrandt and Ingrid Woolard. Africanus: Journal of Development Studies, 46(1):52-75 (2016). [Working paper]
Youth and mobility: linking movement to opportunity
with Kim Hall, Arianne De Lannoy, and Mondi Makiwane. South African Child Gauge 2015. Children’s Institute, University of Cape Town (2015). [Book chapter]
Determinants of life satisfaction among race groups in South Africa
with Ferdi Botha and Jen Snowball. Development Southern Africa, 30(2): 168–185 (2013). [Article]
The VAT gap in South Africa: A bottom-up approach
with Ada Jansen, Zoleka Jaxa, Winile Ngobeni, Wynnona Steyn. WIDER Working paper 2026/47. Helsinki: UNU-WIDER (2026).
Income inequality in South Africa: Evidence from individual-level administrative tax data
with Chandré Jacobs, Murray Leibbrandt, Jukka Pirttilä and Marlies Piek. WIDER Working Paper 2024/55. Helsinki: UNU-WIDER (2024).
Estimating employment responses to South Africa's Employment Tax Incentive
with Josh Budlender. WIDER Working Paper 2021/118. Helsinki: UNU-WIDER (2021). [Blog]
The effects of the Employment Tax Incentive on South African employment
with Murray Leibbrandt and Vimal Ranchhod. WIDER Working Paper 2017/5. Helsinki: UNU-WIDER (2017).
Unemployment and Household Formation
with Ingrid Woolard and Murray Leibbrandt. SALDRU Working Paper Number 126/ NIDS Discussion Paper 2013/8. Cape Town: SALDRU (2013).
Expanding tax nets in Tanzania (joint with Anustup Kundu and Tanzania Revenue Authority)
Mining tax in Zambia (joint with Aliisa Koivisto and Zambia Revenue Authority)
Activating VAT for greater potential in Rwanda (joint with Sebastián Castillo and Rwanda Revenue Authority)
Toolkit for the estimation of tax gaps using a bottom-up approach with M. Bahbah, S. Castillo, K Adu-Ababio (2024).
The guide to the CIT-IRP5 panel version 4.0 with F. Kreuser and M. Kilumelume. (2021).
Identifying Foreign Firms And South African Multinational Enterprises with M. Kilumelume and H. Reynolds (2021).
Industry Classification In The South African Tax Microdata with J. Budlender (2020)
The creation of an individual-level panel using administrative tax data in South Africa with C. Axelson (2019).
Conferences, Seminars and Presentations
UNU-WIDER Development Conference
This annual conference brings together leading researchers, policymakers, and practitioners under various themes. I co-convene sessions, academic or policy plenaries, and present at the conference.
2025: Safeguarding tomorrow - Innovative approaches, growth and equity (Helsinki)
2024: The world at crossroads – securing the future generations (Mozambique)
2023: Revving up revenue for development - the role of domestic resource mobilization (Norway)
2022: Reducing Inequality - the great challenge of our time (Colombia)
2021: COVID-19 and development - effects and new realities for the Global South
2019: Transforming economies – for better jobs (Thailand)
2018: Think development - Think wider (Helsinki)
Invited seminars
2026
Policy Research in International Services and Manufacturing (PRISM) Seminar, University of Cape Town
2025
IMF Policy Evaluation Seminar Series, Online
2024
Chri. Michelsen Institute Seminar, Bergen
University of Michigan, Dearborn
2020
Helsinki GSE Labour and Public seminar series, Online
Southern Africa Labour and Development Research Unit (SALDRU) Seminar Series, University of Cape Town
2019
UNU-WIDER Seminar Series, Finland
2018
UNU-WIDER Seminar Series, Finland
2017
Tax, Customs and Excise Institute, South African Revenue Service Seminar, South Africa
Tax Data Research Workshop, DataFirst, South Africa
Georgetown University in Qatar Seminar Series, Qatar