Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/283843 
Year of Publication: 
2023
Series/Report no.: 
WIDER Working Paper No. 2023/147
Publisher: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Abstract: 
In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD simulates personal income tax and social benefits using a nationally representative survey. We explore policy reforms at both the upper and lower ends of the income distribution of tax-registered individuals and assess the impacts on revenue and measures of progressivity. The PITMOD simulations are enhanced by introducing a behavioural element to the model and are complemented by using SAMOD to estimate the impacts of the reforms on the whole population including those who are not tax-registered.
Subjects: 
microsimulation
personal income tax
income distribution
South Africa
JEL: 
C63
C81
D31
H24
Persistent Identifier of the first edition: 
ISBN: 
978-92-9267-455-7
Document Type: 
Working Paper

Files in This Item:
File
Size





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