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Exploring options to deepen and broaden the personal income tax base in South Africa

Author

Listed:
  • Gemma Wright
  • Katrin Gasior
  • Joonas Ollonqvist
  • Wynnona Steyn
  • Winile Ngobeni
  • Helen Barnes
  • Michael Noble
  • David McLennan
  • Jukka Pirttilä
  • Ada Jansen

Abstract

In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD simulates personal income tax and social benefits using a nationally representative survey. We explore policy reforms at both the upper and lower ends of the income distribution of tax-registered individuals and assess the impacts on revenue and measures of progressivity.

Suggested Citation

  • Gemma Wright & Katrin Gasior & Joonas Ollonqvist & Wynnona Steyn & Winile Ngobeni & Helen Barnes & Michael Noble & David McLennan & Jukka Pirttilä & Ada Jansen, 2023. "Exploring options to deepen and broaden the personal income tax base in South Africa," WIDER Working Paper Series wp-2023-147, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2023-147
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2023-147-exploring-options-to-deepen-broaden-PIT-base-South-Africa.pdf
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    References listed on IDEAS

    as
    1. Andrew R. Donaldson, 2023. "The South African personal income tax base, 2011-2018: Income and taxable income, adjusted for retirement fund and medical expense reporting changes," SALDRU Working Papers 291, Southern Africa Labour and Development Research Unit, University of Cape Town.
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    More about this item

    Keywords

    Microsimulation; Personal income tax; Income distribution; South Africa;
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