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Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule

Neryvia Pillay
I apply 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. I find significant evidence of bunching among the self-employed but no evidence of...
Feb 2021
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Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model

Yolandé van Heerden and N.J. Schoeman
This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base but also tax efficiency and the optimum...
Dec 2013
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Modelling the Impact of Automatic Fiscal Stabilisers on Output Stabilisation in South Africa

Kibambe Jacques Ngoie and Niek Schoeman
This paper investigates ways in which an efficiency model like ‘DEA Window analysis’ can be utilised, under strictly defined conditions, to assess the level of efficiency of automatic fiscal stabilisers (AFS). The size of AFS is obtained through gaps in both revenue and expenditures variables such...
May 2009
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