Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/211210 
Year of Publication: 
2018
Series/Report no.: 
WIDER Working Paper No. 2018/173
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model. The simulated taxes and benefits using each dataset are compared with each other and with administrative data for a common time point. We explore discrepancies between the simulated and administrative data on personal income tax, with reference to the distribution of tax payers and the amount of tax simulated. Both surveys suffer from unit missing or item implausible cases for high income individuals. The paper concludes by highlighting the potential for administrative data to further enhance the quality of the model's underpinning dataset(s).
Subjects: 
tax-benefit microsimulation
income distribution
South Africa
JEL: 
C63
C81
H24
D31
Persistent Identifier of the first edition: 
ISBN: 
978-92-9256-615-9
Document Type: 
Working Paper

Files in This Item:
File
Size





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