Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/161498 
Year of Publication: 
2016
Series/Report no.: 
WIDER Working Paper No. 2016/115
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
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
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-159-8
Document Type: 
Working Paper

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