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Exploring options to deepen and broaden the personal income tax base in South Africa

Gemma Wright, Katrin Gasior, Joonas Ollonqvist, Wynnona Steyn, Winile Ngobeni, Helen Barnes, Michael Noble, David McLennan, Jukka Pirttilä and Ada Jansen

No wp-2023-147, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

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.

Keywords: Microsimulation; Personal income tax; Income distribution; South Africa (search for similar items in EconPapers)
Date: 2023
New Economics Papers: this item is included in nep-afr, nep-cmp, nep-pbe and nep-pub
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