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
Amaarah is a Junior Programme Officer in the Rethinking Economics for Africa project. She is currently studying towards her Masters in Applied Development Economics at Wits University.
Dr James Musonda is the Senior Researcher on the Just Energy Transition at the IEJ. He is also the Principal Investigator for the Just Energy Transition: Localisation, Decent Work, SMMEs, and Sustainable Livelihoods project, covering South Africa, Ghana, and Kenya.
Dr Basani Baloyi is a Co-Programme Director at the IEJ. She is a feminist, development economist and activist. She gained her research experience while working on industrial policy issues in academia, at the Centre For Competition, Regulation and Economic Development (CCRED) and Corporate Strategy and Industrial Development (CSID) Unit.
Dr Andrew Bennie is Senior Researcher in Climate Policy and Food Systems at the IEJ. He has extensive background in academic and civil society research, organising, and activism. Andrew has an MA in Development and Environmental Sociology, and a PhD in Sociology on food politics, the agrarian question, and collective action in South Africa, both from the University of the Witwatersrand.
Juhi holds a Bachelor of Arts degree in International Relations and Sociology from Wits University and an Honours degree in Development Studies from the University of Cape Town. Her current research focus is on social care regimes in the South African context, with a particular focus on state responses to Early Childhood Development and Long-Term Care for older persons during the COVID-19 pandemic. Her other research areas include feminist economics, worlds of work and the care economy.
Bandile Ngidi is the Programme Officer for Rethinking Economics for Africa. Bandile has previously worked at the National Minimum Wage Research Initiative and Oxfam South Africa. He holds a Masters in Development Theory and Policy from Wits University. He joined the IEJ in August 2018. Bandile is currently working on incubating the Rethinking Economics for Africa movement (working with students, academics and broader civil society).
Liso Mdutyana has a BCom in Philosophy and Economics, an Honours in Applied Development Economics, and a Masters in Applied Development Economics from Wits University. His areas of interest include political economy, labour markets, technology and work, and industrial policy. Through his work Liso aims to show the possibility and necessity of economic development that prioritises human wellbeing for everyone.
Joan Stott holds a Bachelor of Business Science in Economics and a Master’s in Economics from Rhodes University. She brings to the IEJ a wealth of experience in public finance management, policy development, institutional capacity-building, and advancing socioeconomic and fiscal justice.
Siyanda Baduza is a Junior Basic Income Researcher at IEJ. He holds a BSc in Economics and Mathematics, an Honours degree in Applied Development Economics, and is currently completing a Master’s degree in Applied Development Economics at the University of the Witwatersrand. Siyanda’s research focuses on the impacts of social grants on wellbeing, with a particular focus on the gendered dynamics of this impact. His interests include applied micro-economics, policy impact evaluation, labour markets, gender economics, and political economy. He is passionate about translating economic research into impactful policy.
Shikwane is a Junior Programme Officer at IEJ focusing on civil society support and global governance in the G20. He has a background in legal compliance, IT contracting and student activism. He holds degrees in Political Studies and International Relations, as well as an LLB, from the University of the Witwatersrand.
Dr Tsega is a Senior Researcher focusing on Women’s Economic Empowerment within the G20. She examines gender equity in economic policy, with expertise in food systems and small enterprise development. She holds a PhD in development studies from the University of the Western Cape, an MA in Development Economics, and degrees in Development Studies and Economics from UNISA and Addis Ababa University.
Nerissa is a G20 Junior Researcher at IEJ, focusing on advancing civil society priorities within the G20 framework. She bridges data, research, and policy to advance inclusive economic frameworks. She is completing a Master’s in Data Science (e-Science) at the University of the Witwatersrand, and holds Honours and Bachelor’s Degrees in International Relations with distinction. She has worked as a Research Fellow at SAIIA and a Visiting Research Fellow at Ipea in Brazil.
Dr Mzwanele is a Senior Researcher supporting South Africa’s G20 Sherpa with policy research. He holds a PhD in Economics from the University of Birmingham and an MSc from the University of the Witwatersrand. His work covers open macroeconomics, trade, finance, and higher education policy, and he has published widely on inequality, unemployment, household debt and higher education curriculum reform.
Kamal is the Project Lead for IEJ’s G20 work, focusing on sovereign debt and development finance. He holds a BComm (Hons) in Applied Development Economics from the University of the Witwatersrand and an Erasmus Mundus Joint Masters in Economic Policies for the Global Transition. He has worked with SCIS, UNCTAD and co-founded Rethinking Economics for Africa.