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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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    Keywords

    Microsimulation; Personal income tax; Income distribution; South Africa;
    All these keywords.

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