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TAX REFORM AND THE PROGRESSIVITY OF PERSONAL INCOME TAX IN SOUTH AFRICA

โœ Scribed by Morekwa E. Nyamongo; Nicolaas J. Schoeman


Book ID
118085935
Publisher
John Wiley and Sons
Year
2007
Tongue
English
Weight
454 KB
Volume
75
Category
Article
ISSN
0038-2280

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โœ Caminada, Koen; Goudswaard, Kees ๐Ÿ“‚ Article ๐Ÿ“… 1996 ๐Ÿ› Springer ๐ŸŒ English โš– 533 KB

Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively sma