Report type
- Working paper
- Policy brief
Brief background
- The recent budget impasse and the reversal of the VAT hike have reinvigorated the debate over a wealth tax in South Africa as one of the options to raise revenue and finance public services while redistributing wealth.
- Some of the contentious issues include the revenue potential, administrative complexity, and implementation mechanisms of a wealth tax.
- There is therefore a need to model, quantify, and/or explore the revenue potential, implementation mechanism, and its implications on the administrative and legal framework.
- There is also a need to quantify the impact of a wealth tax on growth, inequality, long-term investment, and the redistribution of income
- The evidence from this research will inform advocacy for a wealth tax in South Africa as one of the key progressive tax proposals that must be taken up in the medium term.
Purpose of the activity/output
Working paper
Interested contributors must submit abstracts for a working paper, and policy brief zooming in on a wealth tax in South Africa with the aim to;
- Produce new research that builds on IEJ’s research and models and/or quantifies a wealth tax in South Africa, across different thresholds and tax rates.
- Indicate how a wealth tax would be implemented, and discuss the administrative considerations and legal implications that arise, and how they would be resolved.
- Indicate the impact on growth, inequality, and redistribution of income as a result of the tax.
- Discuss the political economy consideration of the wealth tax.
- Where modelling is taking place, this should consider implementing the tax within the current policy framework, its interaction with other taxes, and alongside other complementary policy interventions.
- Interrogating the gendered impacts of the wealth tax.
Policy brief
A policy brief should be written from the content developed in the working paper. The purpose of this brief is to:
- Provide a high-level summary and overview of the key proposals in the working paper and their feasibility.
- Share key policy recommendations from the working paper’s research findings for policymakers and civil society organisations.
Outputs/Activities
- Outline: Conceptualise an outline of the working paper and policy brief.
- First draft (working paper): Share and present draft to IEJ team members.
- Incorporate comments from the IEJ into the working paper.
- Second draft (working paper): Share and present draft to IEJ team members.
- Incorporate comments from the IEJ into the working paper.
- Third draft (working paper): Share draft with copy editor and IEJ.
- Incorporate comments from the copy editor on the working paper.
- Final draft (working paper): Submit.
- Draft policy brief.
- Incorporate comments from the IEJ and the copy editor in the policy brief.
Method
- Desktop research
- Quantitative analysis
- Modelling
- All writing and formatting must align with the IEJ style guide.
Connection with the project
This research will enable the Resourcing for Rights Realisation team to advocate for evidence-based alternatives to raise revenue ahead of the Medium-Term Budget Policy Statement in October 2025 and to build campaigns with partners on the issue.
Translation
None needed
Budget
R170 000 – R200 000 (working paper and policy brief)
Production Schedule
16 – 18 weeks
Request for Proposal
- Prepare an abstract and an outline with the approach of the working paper and the methods to be used.
- CV and relevant writing samples of the author.
- A budget and proposed timelines.
Deadline for proposal: 17 July 2025
Criteria for the evaluation of the proposal
- Experience and expertise in modelling and undertaking research work related to fiscal policy and taxation.
- Proficient writing skills.
- Empowering new voices in the debate.
Please send proposals to helen.bhuka@iej.org.za