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taxpayer responsiveness

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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