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Taxing top incomes in the emerging world: Economic impact under the microscope
Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...
Persistent link: https://www.econbiz.de/10014577248
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Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule
Bell, Neryvia Pillay - 2020
The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates. She finds significant evidence of bunching among the self-employed...
Persistent link: https://www.econbiz.de/10012424055
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Differential bunching impacts across the income distribution: Evidence from Zambian tax administrative data
Bryson, Samuel; Adu-Ababio, Kwabena; Mwale, Evaristo; … - 2023
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...
Persistent link: https://www.econbiz.de/10014477635
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Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for Ghana
Osei, Robert; Pirttilä, Jukka; Rattenhuber, Pia - 2017
A large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector jobs. This paper quantifies impacts on income...
Persistent link: https://www.econbiz.de/10011943796
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The tax elasticity of formal work in African countries
McKay, Andrew D.; Pirttilä, Jukka; Schimanski, Caroline - 2019
A key policy problem in most developing countries is the size of the informal sector and its persistence over time. In need to increase their tax revenues, policy makers face a trade-off between decreasing tax rates (making formalizing potentially more attractive) and alternatively raising tax...
Persistent link: https://www.econbiz.de/10012146557
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No taxation without property rights: Formalization of property rights on land and tax revenues from individuals in sub-Saharan Africa
Nistotskaya, Marina; D'Arcy, Michelle - 2021
The arguments that property rights and taxation positively affect development are well established in separate … literatures, but the link between property rights and taxation is understudied. To address this gap, we theorize that …
Persistent link: https://www.econbiz.de/10012807483
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The role of social protection and tax policies in cushioning crisis impacts on income and poverty in low- and middle-income countries: A rapid scoping review
Oliveira, Rodrigo Carvalho; Lastunen, Jesse; … - 2023
economic hardship faced by individuals and households. This experience underscores the need to better understand the impact of … social protection and taxation in LMICs during periods of crisis. The results reveal that LMICs often enact both vertical and … methods used to study the subject. In terms of effects, social protection can help cushion households against crises, but the …
Persistent link: https://www.econbiz.de/10014477458
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Can a wage subsidy system help reduce 50 per cent youth unemployment? Evidence from South Africa
Ebrahim, Amina; Pirttilä, Jukka - 2019
The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and administrative data, covering the universe of South...
Persistent link: https://www.econbiz.de/10012146517
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Tax-benefit microsimulation modelling in Zambia: A feasibility study
Kangasniemi, Mari; Barnes, Helen; Wright, Gemma; Mpike, … - 2015
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on information collected in the initial scoping study of...
Persistent link: https://www.econbiz.de/10011440659
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Tax-benefit microsimulation in Ecuador: A feasibility study
Jara, H. Xavier - 2015
The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...
Persistent link: https://www.econbiz.de/10011440674