Assessing Pension-Related Tax Expenditures in South Africa
Agustin Redonda and Christopher Axelson | 6 April 2021Fiscal, Working Papers | Tags: Inequality, Pensions, South Africa, Tax Expenditures
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 assess the impact of the 2016 reform and find that it triggered ... continue reading