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Increasing progressivity in South Africa's personal income tax system
This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressi...
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| Format: | Thesis |
| Language: | English |
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School of Economics
2017
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| _version_ | 1867614194534187008 |
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| access_status_str | Open Access |
| author | Rasmussen, Emma Helen |
| author2 | Woolard, Ingrid |
| author_browse | Rasmussen, Emma Helen Woolard, Ingrid |
| author_facet | Woolard, Ingrid Rasmussen, Emma Helen |
| author_sort | Rasmussen, Emma Helen |
| collection | Thesis |
| description | This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The negative income tax is shown to significantly reduce inequality, while increased tax rates for high income earners have a limited impact. They also have limited potential for increasing tax revenue, making it unfeasible to finance the negative income tax through such tax increases. A South African negative income tax will either have to be smaller than the levels simulated or financed through other means. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/25503 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:48:10.283Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2017 |
| publishDateRange | 2017 |
| publishDateSort | 2017 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/25503 Increasing progressivity in South Africa's personal income tax system Rasmussen, Emma Helen Woolard, Ingrid Leibbrandt, Murray Economics This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The negative income tax is shown to significantly reduce inequality, while increased tax rates for high income earners have a limited impact. They also have limited potential for increasing tax revenue, making it unfeasible to finance the negative income tax through such tax increases. A South African negative income tax will either have to be smaller than the levels simulated or financed through other means. 2017-10-03T14:17:05Z 2017-10-03T14:17:05Z 2017 Master Thesis Masters MCom http://hdl.handle.net/11427/25503 eng application/pdf School of Economics Faculty of Commerce University of Cape Town |
| spellingShingle | Economics Rasmussen, Emma Helen Increasing progressivity in South Africa's personal income tax system |
| thesis_degree_str | Master's |
| title | Increasing progressivity in South Africa's personal income tax system |
| title_full | Increasing progressivity in South Africa's personal income tax system |
| title_fullStr | Increasing progressivity in South Africa's personal income tax system |
| title_full_unstemmed | Increasing progressivity in South Africa's personal income tax system |
| title_short | Increasing progressivity in South Africa's personal income tax system |
| title_sort | increasing progressivity in south africa s personal income tax system |
| topic | Economics |
| url | http://hdl.handle.net/11427/25503 |
| work_keys_str_mv | AT rasmussenemmahelen increasingprogressivityinsouthafricaspersonalincometaxsystem |