We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies' tax returns. We find that medium-sized companies are experiencing the lowest effective tax rate, while the smallest companies are facing the highest effective tax rate.
To gain a better understanding of the impact that COVID-19 is having on food systems and rural livelihoods in the region, researchers in the Agricultural Policy Research in Africa (APRA) Programme of the Future Agricultures Consortium (FAC) are conducting a rolling series of telephone-based household surveys and key informant interviews in selected study locations across multiple countries. This report presents results from the first round of that research in seven countries – Ethiopia, Ghana, Kenya, Malawi, Nigeria, Tanzania and Zimbabwe – from interviews conducted in June-July 2020.1 APRA will monitor the situation as the pandemic unfolds through further rounds of data collection and analysis in late 2020 and early 2021.
While it is widely accepted that Africa is experiencing a youth employment crisis, the nature of the crisis is disputed. In relation to rural youth, the crisis is variously framed in term so unemployment, underemployment, missing jobs, a lack of decent work, waithood and mixed or diverse livelihoods; with each framing pointing toward a different response. We look more closely at how young people engage with the labour market using a small, high-frequency dataset that includes activities of 233 individuals aged 18–24 years in rural areas of Ghana and Uganda. Specifically, we describe four dimensions of their work (its nature, frequency, steadiness and amount), analyse relationships between these dimensions, and link them with characteristics of the study participants. We conclude that in the early phases of livelihood building non-domestic work activities of young people are multi-faceted, context and seasonally specific, and highly gendered. This reflects, in part, different priorities given to education, domestic work, childbearing and social relations relative to economic activities. This study highlights the need for a better understanding of the various factors—including individual priorities—that come into play in the early phases of livelihood building, and their implications for when and how young people engage with non-domestic work.
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