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. This paper tabulates the types of accelerated depreciation allowances in South Africa and...
Assessing pension-related tax expenditures in South Africa
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. Using administrative tax micro-data, we...
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...
Tax administrative data work presented at Addis Tax Initiative East Africa workshop
Amina Ebrahim, UNU-WIDER Research Fellow, gives a presentation at the Addis Tax Initiative (ATI) East Africa workshop in Nairobi, Kenya, on 19 October 2022. The workshop is organized by ATI in collaboration with the African Tax Administration Forum...
18 October 2022
19 October 2022
Tax administrative data work presented at Addis Tax Initiative West Africa workshop
27 July 2022
28 July 2022
Lilygate hotel, Lagos, Nigeria
A reform option for pension fund contribution as tax expenditure in South Africa
South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for...