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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
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
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/10012705318
In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation …
Persistent link: https://www.econbiz.de/10014477451
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