Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/248334 
Year of Publication: 
2021
Series/Report no.: 
WIDER Working Paper No. 2021/120
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data especially constructed for this purpose. The two models have a common framework in the form of the EUROMOD microsimulation software and interface, and have a common policy timepoint of 1 March 2017. Discrepancies between the simulated personal income tax generated by each model are explored in order to better understand the strengths and weaknesses of the two models.
Subjects: 
microsimulation
personal income tax
income distribution
South Africa
JEL: 
C63
C81
D31
H24
Persistent Identifier of the first edition: 
ISBN: 
978-92-9267-060-3
Document Type: 
Working Paper

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