Working Paper
Assessing pension-related tax expenditures in South Africa
In 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro-data, we...
Blog
Good intentions falling short – the case of pension-related tax expenditures in South Africa
by
Agustin Redonda
April 2021
Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address...
Working Paper
A reform option for pension fund contribution as tax expenditure in South Africa
South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for...
Working Paper
Smoothing or strengthening the ‘Great Gatsby curve’?
We examine the heterogeneous and dynamic impact of China’s New Rural Pension Scheme on intergenerational wealth dependence using a nationally representative longitudinal household survey covering the period 2011–13. We adopt an instrumental quantile...
Blog
Standards, Codes and Pension Flows
by
Helmut Reisen
2002
by Helmut Reisen The case for mutual benefits arising from the global diversification of portfolios holds well for funded retirement savings. While...
Book
Finance and the Real Economy
The present volume contains six papers on financial-policy issues and country experiences, presented at a joint ECLAC/UNU-WIDER/UNCTAD seminar held at ECLAC headquarters in Santiago, Chile, on 5-6 October 1992. In the first, Yilmaz Akyuz discusses...
Working Paper
Government intervention need for social security improvement in the Democratic Republic of the Congo
African populations need better support through social protection mechanisms. Among those who need social security are millions of older people who, having worked all their lives in the formal sector, are in precarious situations with lower benefits...
Working Paper
Exploring options for a universal old age pension in Tanzania Mainland
The provision of a universal old age pension is increasingly recognized as an important instrument for strengthening and extending social protection. A growing number of emerging economies, including East African countries, are introducing universal...
Working Paper
Old-age pensions and female labour supply in India
Whether cash transfers have unintended behavioural effects on the recipient household’s labour supply is of considerable policy interest. We examine the ‘intent to treat effect’ of the Indira Gandhi National Old-Age Pension Scheme on prime-age women...
Working Paper
Pension funds in sub-Saharan Africa
The population structure the world over is going through a demographic shift, and the elderly proportion is projected to increase with population growth. This change is a matter of concern for sub-Saharan African (SSA) countries, where the majority...
Working Paper
Formalizing safety nets and the requirements to obtain them
Having a birth certificate is a stepping stone to acquiring an array of rights and benefits, including other documents necessary to navigate in and outside of one’s home country. Despite its importance, many children in the developing world never...
Seminar
SA-TIED seminar on pension-related tax expenditures
On 03 May the SA-TIED programme will host an online seminar on pension-related tax expenditures. The presentation will be given by Agustin Redonda and Chris Axelson under the SA-TIED project work stream on Public revenue for inclusive development...
Mon, 3 May 2021
Online,
Pretoria,
South Africa
Past event
Book
Social Security in Developing Countries
The term "social security" has a very different meaning in underdeveloped countries -- whose populations live in great insecurity -- and is best understood as poverty alleviation. This book attempts to define social security in the Third World and to...