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10. ISORA 2016

Author

Crandall, William Joseph, Gavin, Elizabeth, Masters, Andrew, Crandall, William Joseph, Gavin, Elizabeth, and Masters, Andrew

Subjects
Tax administration and procedure
Abstract

This paper presents the results of the International Survey on Revenue Administration (ISORA) deployed during 2016 and covering fiscal years 2014 and 2015. It is made possible by the participation of 135 tax administrations from around the world that provided data.

Published
2019

13. ISORA 2016

Author

Crandall, William Joseph, primary, Gavin, Elizabeth, primary, and Masters, Andrew, primary

Published
2019
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14. Introduction: Firm level analysis with administrative data

Author

Arndt, Channing; Davies, Rob; Gavin, Elizabeth; Mcmillan, Landon, http://orcid.org/0000-0003-2472-6300 Arndt, Channing, Arndt, Channing; Davies, Rob; Gavin, Elizabeth; Mcmillan, Landon, and http://orcid.org/0000-0003-2472-6300 Arndt, Channing

Abstract

PR, IFPRI3; ISI, EPTD, 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.

Published
2018

17. Introduction to the South African Revenue Service and National Treasury firm-level panel

Author

Pieterse, Duncan, Kreuser, Friedrich, and Gavin, Elizabeth

Subjects
ComputingMilieux_GENERAL, firm level, administrative data, C80, ddc:330, tax, ComputingMilieux_LEGALASPECTSOFCOMPUTING, C55
Abstract

The South African Revenue Service and National Treasury Firm-Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax certificates submitted by employers; (iii) value-added tax data from registered firms; and (iv) customs records from traders. These data sets constitute a significant and unique source for the study of firm-level behaviour in post-apartheid South Africa. We review the key data sources used to construct the panel, highlight some important questions that arise as a result of panel construction, discuss the biases in the resulting data, compare key aggregates in the panel to other data sources, and provide a descriptive overview of the tax records.

Published
2016

19. Introduction to the South African Revenue Service and National Treasury Firm‐Level Panel.

Author

Pieterse, Duncan, Gavin, Elizabeth, and Kreuser, C. Friedrich

Subjects
BUSINESS revenue, BUSINESS enterprises, TAXATION of business enterprises, INCOME tax
Abstract

Abstract: The South African Revenue Service and National Treasury Firm‐Level Panel is an unbalanced panel data set created by merging several sources of administrative tax data received during 2015. The four data sources that constitute the panel are: (i) company income tax from registered firms who submit tax forms; (ii) employee data from employee income tax certificates submitted by employers; (iii) value‐added tax data from registered firms; and (iv) customs records from traders. These data sets constitute a significant and unique source for the study of firm‐level behaviour in post‐apartheid South Africa. We review the key data sources used to construct the panel, highlight some important questions that arise as a result of panel construction, discuss the biases in the resulting data, compare key aggregates in the panel to other data sources, and provide a descriptive overview of the tax records. [ABSTRACT FROM AUTHOR]

Published
2018
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26. Bound states of heavy and light quarks in the framework of quantum chromodynamics

Author

Gavin, Elizabeth Jane Ogle and Viollier, Raoul D

Subjects
Theoretical Physics, Physics
Abstract

Bibliography: leaves 53-55., The spectra of the D, F, B and E mesons have been calculated using the MIT bag model together with a static potential related to the Fourier transform of the "dressed" gluon propagator. The heavy quark has been assumed to coincide with the centre of the bag, while the Light antiquark was treated relativistically using the Dirac equation. The spectra obtained are compared with experimental data as well as with the results of other models of these Qq mesons. The ratio mb/mc obtained in the fit to experimentally known states is compared with the result expected from the hyperfine splitting of the D and B mesons. It appears that tris ratio is model dependent. More experimental data are required to further evaluate the validity of this model.

Published
1985

27. Guantánamo Bay: Change We Can't Believe In.

Author

Gavin, Elizabeth

Subjects
UNITED States, CUBA, GUANTANAMO Bay Detention Camp, NEW York Times, The (Newspaper), OBAMA, Barack, 1961-
Abstract

The article discusses the news that the U.S. government will suspend efforts to shut down its naval base detention camp at Guantánamo Bay in Cuba. According to a report from the "New York Times," the government is suspending the closure efforts due to political opposition. President Barack Obama has promised to close down the prison before his term ends in 2013. According to the author, the American presence at Guantánamo Bay is a huge obstacle to improving the relations between the U.S. and Cuba.

Published
2010

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