The elasticity of taxable income: New data and estimates for South Africa

Johannes Kemp

No wp-2020-29, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of the elasticity of taxable income for South Africa. Whereas the previous work focused on assessed taxpayers (i.e.

Keywords: Fiscal policy; Elasticity; Taxable income; Optimal tax (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (4)

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