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  1. The South African personal income tax base, 2011-2018
    income and taxable income, adjusted for retirement fund and medical expense reporting changes
    Author: Donaldson, Andrew R.
    Published: [2023]
    Publisher:  SALDRU, Southern Africa Labour and Development Research Unit, Cape Town, South Africa

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 831
    Inter-library loan:
    No inter-library loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 11090/1024
    Series: Working paper series / SALDRU, Southern Africa Labour and Development Research Unit ; number 291
    Subjects: statistics of income; income distribution; personal income tax
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  2. The South African personal income tax base, 2011-2018
    income and taxable income, adjusted for retirement fund and medical expense reporting changes
    Author: Donaldson, Andrew R.
    Published: March 2023
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Tax administration statistics now provide considerably more complete and reliable measures of South African personal income and its distribution than the available household or other survey sources. However, there are difficulties in using tax data... more

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 248
    Inter-library loan:
    No inter-library loan

     

    Tax administration statistics now provide considerably more complete and reliable measures of South African personal income and its distribution than the available household or other survey sources. However, there are difficulties in using tax data across time, as both policy and reporting changes influence the administrative statistics of income. This paper uses two sets of adjustments to generate a consistent personal income series for the 2011-2018 period: upward adjustments to published statistics on assessed taxpayers to provide estimates consistent with the overall tax base, and adjustments for retirement contribution and medical expense reporting changes in 2013, 2015, and 2017 that affect the calculation of taxable income and income before deductions. About half of all individuals reporting income to the South African Revenue Service are contributors to retirement funds, and just over a quarter qualify for medical scheme or medical expense tax benefits. The resulting adjusted income distribution estimates show that the tax base increased robustly relative to GDP over this period, that income shifted towards older and higher real income taxpayers, and that income inequality increased.

     
    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292673512
    Other identifier:
    hdl: 10419/283739
    Series: WIDER working paper ; 2023, 43
    Subjects: statistics of income; income distribution; personal income tax
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  3. Labour market effects of the great lockdown in South Africa
    earnings and employment during 2020-2022
    Author: Horn, Aidan J.; Donaldson, Andrew R.
    Published: [2021]
    Publisher:  SALDRU, Southern Africa Labour and Development Research Unit, Cape Town, South Africa

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 831
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781928516415
    Other identifier:
    hdl: 11090/1007
    Series: Working paper series / SALDRU, Southern Africa Labour and Development Research Unit ; number 279
    Subjects: Coronavirus; Lockdown; Beschäftigungseffekt; Südafrika
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  4. Employment and earnings by industry before Covid-19
    Author: Donaldson, Andrew R.; Horn, Aidan J.
    Published: [2021]
    Publisher:  SALDRU, Southern Africa Labour and Development Research Unit, Cape Town, South Africa

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 831
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781928516392
    Other identifier:
    hdl: 11090/1005
    Series: Working paper series / SALDRU, Southern Africa Labour and Development Research Unit ; number 277
    Subjects: Erwerbstätigkeit; Lohn; Branche; Coronavirus; Südafrika
    Scope: 1 Online-Ressource (circa 46 Seiten), Illustrationen