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On the redistributive impact of the personal income tax: Evidence from South Africa

Author

Listed:
  • Nadine Riedel
  • Ida Zinke

Abstract

South Africa is one of the most unequal economies globally. In this paper, we examine the design of its personal income tax (PIT), with a focus on its redistributive function. We apply the Pfähler decomposition method to analyse the redistributive effects of key components of the South African PIT system, including the marginal tax rate schedule, the definition of gross taxable income, and the provision of tax deductions and tax credits.

Suggested Citation

  • Nadine Riedel & Ida Zinke, 2025. "On the redistributive impact of the personal income tax: Evidence from South Africa," WIDER Working Paper Series wp-2025-17, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-17
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