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The elasticity of taxable income : new data and estimates for South Africa
Kemp, Johannes Hermanus - 2020
The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of...
Persistent link: https://www.econbiz.de/10012181104
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Assessing the quality of the income data used in SAMOD, a South African tax-benefit microsimulation model
Wright, Gemma Clare; Barnes, Helen; Noble, Michael; … - 2018
In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model …
Persistent link: https://www.econbiz.de/10011947103
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Exploring options to deepen and broaden the personal income tax base in South Africa
Wright, Gemma Clare; Gasior, Katrin; Ollonqvist, Joonas; … - 2023
In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation …
Persistent link: https://www.econbiz.de/10014449869
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Simulating personal income tax in South Africa using administrative data and survey data : a comparison of PITMOD and SAMOD for tax year 2018
Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; … - 2021
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD … models have a common framework in the form of the EUROMOD microsimulation software and interface, and have a common policy …
Persistent link: https://www.econbiz.de/10012590849
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SAMOD, a South African tax-benefit microsimulation model : recent developments
Wright, Gemma; Noble, Michael; Barnes, Helen; McLennan, … - 2016
This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed …
Persistent link: https://www.econbiz.de/10011554654
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A reform option for pension fund contribution as tax expenditure in South Africa : a microsimulation model approach using tax administrative data
Jansen, Ada; Ngobeni, Winile; Steyn, Wynnona - 2023
distributional effects and progressivity outcomes using a static microsimulation model based on data for the 2019/20 tax year. We …
Persistent link: https://www.econbiz.de/10014427586
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Updating NAMOD : a Namibian tax-benefit microsimulation model
Wright, Gemma Clare; Noble, Michael; Barnes, Helen; … - 2016
This paper provides an account of a Nambian tax-benefit microsimulation model - NAMOD - which has been developed for …
Persistent link: https://www.econbiz.de/10011571843
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Taxpayer responsiveness to taxation : evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2020
The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates. She finds significant evidence of bunching among the self-employed...
Persistent link: https://www.econbiz.de/10012228155
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Adapting EUROMOD for use in a developing country : the case of South Africa and SAMOD
Wilkinson, Kate - 2009
This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …
Persistent link: https://www.econbiz.de/10003839434
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The marginal propensity to earn, consume and save out of unearned income in South Africa
Bengtsson, Niklas - 2010
We use a rapid introduction of an unconditional cash grant (child support) in South Africa to estimate the marginal propensity to consume and earn out of a permanent change in unearned income. We find that the marginal propensity to earn is about to -0.25 for single-adult households, and...
Persistent link: https://www.econbiz.de/10003950144