The taxation of employment income in African countries: Findings from a new dataset

K McNabb, H Granger - Journal of International Development, 2023 - Wiley Online Library
This study presents new evidence on the taxation of employment income in African
countries. Utilising a unique dataset, we summarise trends in the policy design of personal …

[图书][B] Exploring options to deepen and broaden the personal income tax base in South Africa

GC Wright, K Gasior, J Ollonqvist, W Steyn, W Ngobeni… - 2023 - econstor.eu
In this paper we explore options for augmenting South Africa's personal income tax revenue
using two microsimulation models: PITMOD simulates the personal income tax system and …

[PDF][PDF] Employment income tax in Africa

K McNabb, H Granger - 2022 - taxdev.org
This study introduces the first set of findings from the Centre for Tax Analysis in Developing
Countries employment income taxes dataset (TaxDev EITD). The EITD is a new, publicly …