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Browsing Research Articles (Economics) by Subject "Adjustments"

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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 ...

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