본문 내용으로 건더뛰기

KDI 경제교육·정보센터

ENG
  • 경제배움
  • Economic

    Information

    and Education

    Center

최신자료
Broadening and deepening South Africa’s personal income tax base
WIDER
2026.07.07
As South Africa navigates fiscal challenges, the debate around tax reform remains central to discussions on revenue sustainability and inequality reduction. This study provides new evidence on how targeted PIT reforms can expand the tax base while preserving fairness. While there are trade-offs, the findings suggest that deepening and broadening the tax base can be viable strategies―particularly when coupled with redistributive social spending.The results reinforce the importance of carefully calibrated tax adjustments that balance revenue objectives with economic and social considerations. By leveraging robust microsimulation models, this research offers a data-driven perspective on PIT reform, ensuring that policymakers have the insights needed to design tax policy reforms that support both fiscal sustainability and social equity.