The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes

Andrew R. Donaldson

No wp-2023-43, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Tax administration statistics now provide considerably more complete and reliable measures of South African personal income and its distribution than the available household or other survey sources. However, there are difficulties in using tax data across time, as both policy and reporting changes influence the administrative statistics of income.

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