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Tax expenditures
Blog
Good intentions falling short – the case of pension-related tax expenditures in South Africa

Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address issues related to the aging of population and the sustainability of retirement systems...

Inequality Tax administration data Tax expenditures
Working Paper
Assessing pension-related tax expenditures in South Africa: Evidence from the 2016 retirement reform

In 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system...

Pensions Tax incentive Inequality
Working Paper
Depreciation allowances in South Africa

Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment...

Tax depreciation allowances Tax investment allowances Tax expenditures
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