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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/10014555751
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
The chapter examines how the various dimensions of economic inequality between men and women are analyzed today. Beyond the gender wage gap—a central issue—and of course the still far from equal sharing of housework, the chapter also reviews research on gender inequality in access to...
Persistent link: https://www.econbiz.de/10014025339
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD … models have a common framework in the form of the EUROMOD microsimulation software and interface, and have a common policy …
Persistent link: https://www.econbiz.de/10012590849
In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model …
Persistent link: https://www.econbiz.de/10011947103
In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation …
Persistent link: https://www.econbiz.de/10014449869
This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed …
Persistent link: https://www.econbiz.de/10011554654
This paper provides an account of a Nambian tax-benefit microsimulation model - NAMOD - which has been developed for …
Persistent link: https://www.econbiz.de/10011571843
distributional effects and progressivity outcomes using a static microsimulation model based on data for the 2019/20 tax year. We …
Persistent link: https://www.econbiz.de/10014427586
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/10012228155