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12 UNU-WIDER articles, publications, projects, experts...
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Working Paper
The macroeconomic effect of fiscal policy in South Africa: A narrative analysisThis paper analyses the macroeconomic effect of legislated personal income tax changes in South Africa over the 1996–2019 period...
Personal income tax Structural VAR Instrumental variableBlog
Co-creation for fair and efficient taxation: Research recommendations to improve policiesHow can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...
Taxation Administrative data Domestic revenue mobilizationWorking Paper
Simulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018In this paper we explore South Africa’s personal income tax system using two microsimulation models...
Microsimulation Personal income tax Income distributionBook Chapter
South Africa: The top-end, labour markets, fiscal redistribution and the persistence of very high inequalityFrom the book: Inequality in the Developing World
Earnings Personal income tax Survey dataWorking Paper
The effects of personal income tax reform on employees’ taxable income in UgandaWe 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...
Personal income tax Uganda Administrative dataPresentation
Maria Jouste at the North East Universities Development ConsortiumMaria Jouste , UNU-WIDER Research Associate, will present a research paper at the North East Universities Development Consortium on 6 November 2020. The virtual conference, hosted by Dartmouth College , will be held 6-7 November (EST). The topic of...
Working Paper
Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax scheduleThe 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...
Elasticity of taxable income Personal income tax South AfricaPolicy Brief
Reducing inequalities in South Africa: Progress on equality thwarted by slow growth and success of top earnersSouth Africa has the highest rate of measured inequality in the world. Often thought to be a legacy of the apartheid system, inequality in South Africa has stubbornly persisted...
Earnings Personal income tax Survey dataWorking Paper
Taking stock of South African income inequalityWe synthesize the findings from several recent papers on South Africa’s very high income inequality...
Earnings Personal income tax Survey dataWorking Paper
Top incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in BrazilThis paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth, inequality, and social welfare in Brazil from 2007 to 2015...
Labour income Personal income tax Household dataWorking Paper
The effect of top incomes on inequality in South AfricaSouth Africa exhibits extreme levels of income inequality and is ranked as one of the most unequal countries in the world...
Income distribution Economic inequality Personal income tax