Working Paper
Depreciation allowances in South Africa
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and...
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...
Presentation
Tax administrative data work presented at Addis Tax Initiative East Africa follow-up meeting
Amina Ebrahim, UNU-WIDER Research Fellow, presents and runs a training at the Addis Tax Initiative (ATI) East Africa regional follow-up technical meeting on tax expenditures in Dar es Salaam, Tanzania on 6-8 December 2023. The regional meeting is...
Wed, 6 December 2023
–
Fri, 8 December 2023
Dar es Salaam,
Tanzania
Past event
Presentation
Tax administrative data work presented at Addis Tax Initiative East Africa workshop
Amina Ebrahim, UNU-WIDER Research Fellow, gives a presentation at the Addis Tax Initiative (ATI) East Africa workshop in Nairobi, Kenya, on 19 October 2022. The workshop is organized by ATI in collaboration with the African Tax Administration Forum...
Tue, 18 October 2022
–
Wed, 19 October 2022
Nairobi,
Kenya
Past event
Presentation
Tax administrative data work presented at Addis Tax Initiative West Africa workshop
Wed, 27 July 2022
–
Thu, 28 July 2022
Lilygate hotel,
Lagos,
Nigeria
Past event
Workshop
UNU-WIDER supports learning at the Addis Tax Initiative regional workshop on tax expenditures
UNU-WIDER Research Fellow Amina Ebrahim joins the Addis Tax Initiative (ATI) Asia regional follow-up technical meeting on tax expenditures in Kathmandu, Nepal as a presenter.
Tue, 7 May 2024
–
Thu, 9 May 2024
Hotel Yak & Yeti,
Durbar Marg, Kathmandu 44600, Nepal,
Kathmandu,
Nepal
Past event
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