This presentation by Tumisang Loate-Ntsoko (University of Pretoria) is on the Unintended consequences of tax cuts in South Africa.
Personal Income Tax represents a substantial share of total government revenue in South Africa. However, with South Africa being one of the most unequal countries in the world, a limited share of the population pays the tax. Around half of registered individuals earn enough to be taxable, and 27% of revenues come from the top 2% of the population.
This research asks: ‘What are the macroeconomics effects of personal income tax changes in South Africa?’
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