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Top earners and earnings inequality during the COVID-19 pandemic : evidence from Ecuadorian administrative data
Bargain, Olivier; Carrillo-Maldonado, Paul; Jara, H. Xavier - 2023
This paper aims to assess the extent to which top earners in Ecuador were affected by the COVID-19 crisis compared to other segments of the population. Our analysis uses administrative data for individuals affiliated to social security between January 2019 and December 2021. We identify the top...
Persistent link: https://www.econbiz.de/10013549884
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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 … significant evidence of bunching among the self-employed but no evidence of bunching among wage earners. Among the self …-employed, bunching is greatest at the highest kink in the income tax schedule and smallest at the lowest kink. Female self …
Persistent link: https://www.econbiz.de/10012228155
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Minimum wage and tax kink effects in the formal and informal sectors in Zambia
Bryson, Samuel; Mwale, Evaristo; Adu-Ababio, Kwabena - 2024
strands of literature that investigate the effects of minimum wages and bunching around tax kinks in developing countries … raises the wages of formal workers in the local earnings distribution around the kink. Combined with evidence of bunching of …
Persistent link: https://www.econbiz.de/10014481169
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How do small firms respond to tax schedule discontinuities? : evidence from South African tax registers
Boonzaaier, Wian; Harju, Jarkko; Matikka, Tuomas; … - 2016
-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities …. We also study the effects of two separate corporate income tax rate kinks. We find sizable bunching at each of these …
Persistent link: https://www.econbiz.de/10011452927
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The effects of personal income tax reform on employees' taxable income in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2021
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data submitted...
Persistent link: https://www.econbiz.de/10012423021
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Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda
Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023
We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...
Persistent link: https://www.econbiz.de/10014290729
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Microsimulation of impacts of tax and transfer in Viet Nam : feasibility study
Nguyen, Duong Anh; Minh Binh Tran; Anh Mai Le - 2016
This paper assesses the feasibility of simulating the distributional impacts produced by various tax and transfer instruments in Viet Nam. Viet Nam's system of tax and transfer policies underwent frequent changes, in terms of diversity and adjustment scope. The most important source of data is...
Persistent link: https://www.econbiz.de/10011484460
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The elasticity of taxable income : new data and estimates for South Africa
Kemp, Johannes Hermanus - 2020
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...
Persistent link: https://www.econbiz.de/10012181104
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Depreciation allowances in South Africa
Calitz, Estian; Muwanga-Zake, Eva; Sithole, Alexius; … - 2020
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in...
Persistent link: https://www.econbiz.de/10012203717
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Assessing pension-related tax expenditures in South Africa : evidence from the 2016 retirement reform
Redonda, Agustin; Axelson, Christopher - 2021
In 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro-data, we assess the impact of the 2016 reform and find...
Persistent link: https://www.econbiz.de/10012487927