Browsing Research Articles (Economics) by Subject "Tax reform"

Now showing items 1-3 of 3

The benefit of aligning South Africa’s personal income tax thresholds and brackets with that of its peers using a micro-simulation tax model

Jordaan, Yolanda; Schoeman, N.J. (Nicolaas Johannes) (University of Pretoria, Department of Economics, 2018-10)

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 ...
Generational accounting : a comparison between various taxes' incidence on the young and old in South Africa

Van Heerden, J.H. (Jan Horn), 1957-; Schoeman, N.J. (Nicolaas Johannes) (Bureau for Economic Research and the Graduate School of Business, University of Stellenbosch, 2000)

This article focuses on the applicability of intergenerational accounting to contribute towards more effective fiscal policy for the correction of wealth imbalances in South Africa. Three scenarios are tested using a general ...
Measuring the impact of marginal tax rate reform on the revenue base of South Africa using a microsimulation tax model

Jordaan, Yolande; Schoeman, Niek (University of Pretoria, Department of Economics, 2015)

This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal ...

Now showing items 1-3 of 3

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