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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 addition to standard across-the-board accounting depreciation by companies. Using …

Persistent link: https://www.econbiz.de/10012203717

A reform option for pension fund contribution as tax expenditure in South Africa : a microsimulation model approach using tax administrative data

Jansen, Ada; Ngobeni, Winile; Steyn, Wynnona - 2023

South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for retirement contributions. A pertinent question for tax...

Persistent link: https://www.econbiz.de/10014427586

Tax-benefit microsimulation modelling in Mozambique : a feasibility study

Barnes, Helen; Castelo, Vanda; Castigo, Finório; Cruz, … - 2016

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique's National Development Strategy 2015-35 commits to providing social security to three-quarters of poor and vulnerable households by 2035. Tax-benefit microsimulation can be used to...

Persistent link: https://www.econbiz.de/10011451292

Tax-benefit microsimulation modelling in Tanzania : a feasibility study

Leyaro, Vincent; Kisanga, Elineema; Wright, Gemma; … - 2015

This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey dataset which could function as the...

Persistent link: https://www.econbiz.de/10011416205

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/10011403654

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/10011408311

Tax-benefit microsimulation model in Rwanda : a feasibility study

Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; … - 2022

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...

Persistent link: https://www.econbiz.de/10013269674

Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania : an application of TAZMOD

Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; … - 2019

This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on...

Persistent link: https://www.econbiz.de/10011986913

An evaluation of interest deduction limitations to counter base erosion in South Africa

Van der Zwan, Pieter; Schutte, Danie; Krugell, Waldo; … - 2017

This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was performed as descriptive analyses. While no clear indication of a preference...

Persistent link: https://www.econbiz.de/10011598807

Taxation and income distribution in Myanmar : application of a new computable general equilibrium (CGE) model

Jensen, Henning Tarp; Keogh-Brown, Marcus; Tarp, Finn - 2021

Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of comprehensive public finance reform. Two top...

Persistent link: https://www.econbiz.de/10012798613