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One and done or repeat inspections? : the differential effect of multiple tax audits

Henning, David; Kotsogiannēs, Chrēstos; Pirttilä, Jukka - 2025

Making use of a rich administrative dataset on Ugandan firms' tax filings covering the period 2013-21, this paper investigates the impact of tax audits on voluntary compliance, contrasting the effect of one vs multiple audits. Using a matched difference-in-differences approach with similar...

Persistent link: https://www.econbiz.de/10015560900

Income inequality in South Africa : evidence from individual-level administrative tax data

Jacobs, Chandré; Ebrahim, Amina; Leibbrandt, Murray V.; … - 2024

We use individual-level tax administrative data to estimate personal income inequality among the tax-compliant population in South Africa over the period 2011-21. Our results indicate that inequality of this population rose slightly over the period, with the Gini coefficient increasing from 0.64...

Persistent link: https://www.econbiz.de/10015062518

Microsimulation of tax-benefit systems in the Global South : a comparative assessment

Lastunen, Jesse; Mahieu, Antoine de; Gasior, Katrin; … - 2024

This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide a cross-country perspective on the redistributive...

Persistent link: https://www.econbiz.de/10014534792

Taxing top incomes in the emerging world : economic impact under the microscope

Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024

Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...

Persistent link: https://www.econbiz.de/10014555751

How should an optimal tax system react to a crisis? : simulation results for Zambia

Miao, Dingquan; Kanbur, Ravi; Pirttilä, Jukka - 2023

The COVID-19 pandemic increased public debt and changed the income distribution in many countries. We use a numerical simulation approach to derive optimal nonlinear marginal tax rates for the pre-crisis and crisis periods. We contribute to the literature by examining optimal tax rates...

Persistent link: https://www.econbiz.de/10014449851

Exploring options to deepen and broaden the personal income tax base in South Africa

Wright, Gemma; Gasior, Katrin; Ollonqvist, Joonas; … - 2023

In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD...

Persistent link: https://www.econbiz.de/10014449869

Comparing the poverty-reduction efficiency of targeted versus universal benefits amid crises

Shahir, Adnan; Kanbur, Ravi; Pirttilä, Jukka; … - 2023

This study evaluates which type of benefit-a universal benefit, a proxy mean-tested benefit, or a categorical benefit- better cushions the poverty effects of income shocks in a developing economy. We compare the effectiveness of the three benefit schemes on poverty first conceptually and then by...

Persistent link: https://www.econbiz.de/10014336040

Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...

Persistent link: https://www.econbiz.de/10014290729

Distributional impacts of agricultural policies in Zambia : a microsimulation approach

Gasior, Katrin; Navarro, Silvia; Pirttilä, Jukka; … - 2022

This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input subsidies and social cash transfers. The results...

Persistent link: https://www.econbiz.de/10013461927

The effects of a risk-based approach to tax examinations : evidence from Tanzania

Ebrahim, Amina; Kisanga, Elineema; Swema, Ezekiel; … - 2021

While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of developing countries is scant. The paper attempts to...

Persistent link: https://www.econbiz.de/10012650867