A reform option for pension fund contribution as tax expenditure in South Africa : a microsimulation model approach using tax administrative data
Year of publication: |
November 2023
|
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Authors: | Jansen, Ada ; Ngobeni, Winile ; Steyn, Wynnona |
Publisher: |
Helsinki, Finland : United Nations University World Institute for Development Economics Research |
Subject: | retirement fund contribution | tax expenditure | microsimulation | tax credit | Steuervergünstigung | Tax incentive | Südafrika | South Africa | Pensionskasse | Pension fund | Altersvorsorge | Retirement provision | Mikrosimulation | Microsimulation | Simulation | Sozialversicherungsbeitrag | Social security contribution |
Extent: | 1 Online-Ressource (circa 29 Seiten) |
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Series: | Working paper / World Institute for Development Economics Research. - Helsinki : [Verlag nicht ermittelbar], ISSN 1798-7237, ZDB-ID 2548001-7. - Vol. 2023, 139 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
ISBN: | 978-92-9267-447-2 |
Other identifiers: | 10.35188/UNU-WIDER/2023/447-2 [DOI] hdl:10419/283835 [Handle] |
Classification: | H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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