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SAMOD, a South African tax-benefit microsimulation model: Recent developments

Author

Listed:
  • Gemma Wright
  • Michael Noble
  • Helen Barnes
  • David McLennan
  • Michell Mpike

Abstract

This paper provides an account of a South African tax-benefit microsimulation model—SAMOD—which has been developed for use by government over the past ten years. The two datasets that underpin the current version of SAMOD are introduced, and the model's tax and benefit policies are described with discussion of the various data challenges and assumptions that had to be made in order to simulate them, with particular emphasis on the value-added tax policy. Simulations using the two different underpinning datasets are compared with reported administrative data.

Suggested Citation

  • Gemma Wright & Michael Noble & Helen Barnes & David McLennan & Michell Mpike, 2016. "SAMOD, a South African tax-benefit microsimulation model: Recent developments," WIDER Working Paper Series wp-2016-115, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2016-115
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    References listed on IDEAS

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    1. Miriam Altman & Zitha Mokomane & Gemma Wright, 2014. "Social security for young people amidst high poverty and unemployment: Some policy options for South Africa," Development Southern Africa, Taylor & Francis Journals, vol. 31(2), pages 347-362, March.
    2. Daniela Maria Casale, 2012. "Indirect Taxation and Gender Equity: Evidence from South Africa," Feminist Economics, Taylor & Francis Journals, vol. 18(3), pages 25-54, July.
    3. Adam Whitworth & Kate Wilkinson, 2013. "Tackling child poverty in South Africa: Implications of ubuntu for the system of social grants," Development Southern Africa, Taylor & Francis Journals, vol. 30(1), pages 121-134, March.
    4. Decoster, André & Ochmann, Richard & Spiritus, Kevin, 2013. "Integrating indirect taxation into EUROMOD. Documentation and results for Germany," EUROMOD Working Papers EM20/13, EUROMOD at the Institute for Social and Economic Research.
    5. Holly Sutherland & Francesco Figari, 2013. "EUROMOD: the European Union tax-benefit microsimulation model," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 4-26.
    6. Margaret Chitiga & John Cockburn & Bernard Decaluwé & Ismaël Fofana & Ramos Mabugu, 2010. "Case Study: A gender-focused macro-micro analysis of the poverty impacts of trade liberalization in South Africa," International Journal of Microsimulation, International Microsimulation Association, vol. 3(1), pages 104-108.
    7. Sutherland, Holly, 2001. "EUROMOD: an integrated European benefit-tax model: final report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research.
    8. Mitton,Lavinia & Sutherland,Holly & Weeks,Melvyn (ed.), 2000. "Microsimulation Modelling for Policy Analysis," Cambridge Books, Cambridge University Press, number 9780521790062.
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