The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax … phenomenon of 'bracket creep' to produce updated estimates of the elasticity of taxable income for South Africa. Whereas the … tax certificate (IRP5) forms. The elasticity of taxable income is estimated at around 0.4, somewhat higher than the …

changes in disposable income around the country's financial crisis in 2008, to plot the life-cycle path of consumption and … income for different education groups and to estimate the level of consumption smoothing. We split households into three … educated engage in more consumption smoothing than those without a university degree. We also construct a measure for marginal …

We use CHIP data from 1995, 2002, and 2013 to investigate inequality in urban household consumption expenditures …. Overall inequality in urban household consumption expenditures measured by the Gini coefficient decreased slightly from 0 … to a greater extent. However, the percentile ratio of p90/p10 shows that consumption inequality always increased. In …