Return to search

Application of South African VAT on e-commerce transactions

A research report to be submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce( Specialising in Taxation); March 2016 / The present study sought to investigate self-selection among internal and international migrants
in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present
study also sought to disentangle the effects of observed and unobserved characteristics in the
self-selection of migrants by conducting Oaxaca-Blinder decomposition on overall
employment and self-employment outcome variables. Preliminary descriptive statistics
indicated that international migrants experienced markedly higher levels of employment than
both locals and internal migrants driven by higher rates of informal and self-employment.
System GMM analysis of pseudo panel data confirmed these results and showed that
international migrants had a higher probability of employment and self-employment. Oaxaca
Blinder decomposition indicated that unobserved characteristics explained the greatest share
of the differences in the rates employment and self-employment of locals, internal migrants
and international migrants. These results provide evidence for the positive selection of
international migrants to Gauteng on unobservable characteristics relevant to the region’s
labour market.
Key Words
Self-Selection; Migration; Self-Employment; Employment / GR2018

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/24705
Date January 2017
CreatorsXaba, Nduduzo Justified
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeThesis
FormatOnline resource (85 leaves), application/pdf

Page generated in 0.003 seconds