The benefit of aligning South Africa’s personal income tax thresholds and brackets with that of its peers using a micro-simulation tax model
Background: This article is based on a PhD study in which a microsimulation (MS) tax model was constructed to measure the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income. Aim: The main aim with this analysis is to determine the advantages of adjustments...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2018-10-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/1650 |