Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/161498
Authors: 
Wright, Gemma
Noble, Michael
Barnes, Helen
McLennan, David
Mpike, Michell
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper 2016/115
Abstract: 
This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed for use by government over the past ten years. The two datasets that underpin the current version of SAMOD are introduced, and the model's tax and benefit policies are described with discussion of the various data challenges and assumptions that had to be made in order to simulate them, with particular emphasis on the value-added tax policy. Simulations using the two different underpinning datasets are compared with reported administrative data. The paper concludes by highlighting three future developments for SAMOD.
Subjects: 
tax-benefit
microsimulation
South Africa
JEL: 
C63
H24
I38
ISBN: 
978-92-9256-159-8
Document Type: 
Working Paper

Files in This Item:
File
Size
800.18 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.