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  1. Simulating personal income tax in South Africa using administrative data and survey data
    a comparison of PITMOD and SAMOD for tax year 2018
    Autor*in: Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; Muwanga-Zake, Eva; Barnes, Helen; Noble, Michael; McLennan, David; Wright, Gemma; Gasior, Katrin
    Erschienen: July 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 248
    Fernleihe:
    keine Fernleihe

     

    In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data especially constructed for this purpose. The two models have a common framework in the form of the EUROMOD microsimulation software and interface, and have a common policy timepoint of 1 March 2017. Discrepancies between the simulated personal income tax generated by each model are explored in order to better understand the strengths and weaknesses of the two models.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292670603
    Weitere Identifier:
    hdl: 10419/248334
    Schriftenreihe: WIDER working paper ; 2021, 120
    Schlagworte: microsimulation; personal income tax; income distribution; South Africa
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen