Increasing progressivity in South Africa's personal income tax system

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dc.contributor.advisorWoolard, Ingriden_ZA
dc.contributor.advisorLeibbrandt, Murrayen_ZA
dc.contributor.authorRasmussen, Emma Helenen_ZA
dc.date.accessioned2017-10-03T14:17:05Z
dc.date.available2017-10-03T14:17:05Z
dc.date.issued2017en_ZA
dc.description.abstractThis 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.en_ZA
dc.identifier.apacitationRasmussen, E. H. (2017). <i>Increasing progressivity in South Africa's personal income tax system</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,School of Economics. Retrieved from http://hdl.handle.net/11427/25503en_ZA
dc.identifier.chicagocitationRasmussen, Emma Helen. <i>"Increasing progressivity in South Africa's personal income tax system."</i> Thesis., University of Cape Town ,Faculty of Commerce ,School of Economics, 2017. http://hdl.handle.net/11427/25503en_ZA
dc.identifier.citationRasmussen, E. 2017. Increasing progressivity in South Africa's personal income tax system. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Rasmussen, Emma Helen AB - 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. DA - 2017 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2017 T1 - Increasing progressivity in South Africa's personal income tax system TI - Increasing progressivity in South Africa's personal income tax system UR - http://hdl.handle.net/11427/25503 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/25503
dc.identifier.vancouvercitationRasmussen EH. Increasing progressivity in South Africa's personal income tax system. [Thesis]. University of Cape Town ,Faculty of Commerce ,School of Economics, 2017 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/25503en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentSchool of Economicsen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherEconomicsen_ZA
dc.titleIncreasing progressivity in South Africa's personal income tax systemen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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