Cape Town RSC Levy Firm Panel Data 2000-2006 - South Africa

Abstract
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Until 2006 metropolitan and district councils in South Africa, which were previously called Regional Services Councils (RSC), were permitted to raise revenue by taxing firms that operated within the council area. The City of Cape Town taxed firms based on their turnover and wage bill but also used the administration of the RSC levy, as the tax was called, to create an administrative dataset of firms. The city used this data to calculate Gross Geographic product and produce a number of reports on the local economy (cf City of Cape Town 2001).
The City undertook a survey of all firms on the RSC tax database in 2000 and linked the firms to location based GIS data. The RSC data is thus a mixture of administrative and survey data. The dataset covers the period 2000 to 2006.
In theory any enterprise employing at least 1 worker or with a revenue of R10 000 a year was supposed to pay the RSC levy and thus be included in the database. Thus this dataset should be a census of all formal firms operating with the city of Cape Town during the period covered, except the very smallest self-employed operators. In practice, however those familiar with the RSC have said that there was evasion of the tax, with a possible 30% of firms evading.

Around two thirds of the active firms in 2000 responded to this survey. Some of this survey data (particularly employment) was supposed to be updated every year but in practice we only have useable survey data for the first year of the panel. Much of the employment data was imputed in subsequent years and cannot be used. New entrants were captured in the database but some of the survey information is not available for these firms.

The project to create this research dataset was made possible by an exploratory grant obtained by Andrew Kerr and Martin Wittenberg of DataFirst from the Private Enterprise Development in Low-Income Countries (PEDL) research initiative. PEDL is a joint research initiative of the Centre for Economic Policy Research (CEPR) and the UK Department For International Development (DFID). It aims to develop a research programme focusing on private-sector development in low-income countries.

Geographic coverage
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The data covers the Metropolitan area of Cape Town. The data is available with firm-level GPS coordinates

Mode of data collection
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Other [oth]

摘要
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直至2006年，南非的城市和地区委员会（此前被称为地区服务委员会，RSC），有权通过向在其辖区运营的企业征税来筹集收入。开普敦市根据企业的营业额和工资总额征税，同时利用地区服务委员会税（如此称之）的管理来构建企业行政数据集。该市利用这些数据计算了总地理产品，并制作了一系列关于地方经济的报告（参见开普敦市2001年报告）。
2000年，该市对RSC税务数据库中的所有企业进行了调查，并将企业与其基于位置的地理信息系统（GIS）数据相连接。因此，RSC数据集是行政数据和调查数据的混合体。该数据集涵盖了2000年至2006年间的数据。
在理论上，任何每年至少雇佣1名员工或年收入达到10,000南非兰特的企业都应缴纳RSC税，并因此被纳入数据库。因此，这个数据集应涵盖开普敦市在该时期内运营的所有正规企业，除非是极小的自营经营者。然而，熟悉RSC的人士表示，存在逃税现象，可能高达30%的企业逃税。
2000年，三分之二活跃的企业对此次调查做出了回应。一些调查数据（特别是雇佣数据）本应每年更新一次，但实际情况下，我们仅有第一年调查数据可用。后续年份的大部分雇佣数据均为推算数据，无法使用。新进入的企业被纳入数据库，但其中一些调查信息不可用。
创建此研究数据集的项目得以通过Andrew Kerr和Martin Wittenberg从低收入国家私营企业发展战略（PEDL）研究计划获得的探索性资助而实现。PEDL是经济政策研究中心（CEPR）和英国国际发展部（DFID）的联合研究计划。该计划旨在制定一个专注于低收入国家私营部门发展的研究项目。
地理覆盖范围
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数据覆盖了开普敦市的大都市区域。数据包含企业级别的GPS坐标。
数据收集方式
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其他 [oth]