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A reform option for pension fund contribution as tax expenditure in South Africa: A microsimulation model approach using tax administrative data. (2023). Ngobeni, Winile ; Jansen, Ada ; Steyn, Wynnona.
In: WIDER Working Paper Series.
RePEc:unu:wpaper:wp-2023-139.

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  19. SARS (n.d. 2). Comprehensive Guide to the ITR12 Income Tax Return for Individuals. Pretoria: SARS. Available at: www.sars.gov.za/wp-content/uploads/Ops/Guides/IT-AE-36-G05-Comprehensive-Guide-to-theITR12 -Income-Tax-Return-for-Individuals-External-Guide.pdf (accessed 1 December 2022).
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  20. SARS (South African Revenue Service) (2016). 2016 Budget Tax Guide. Pretoria: SARS: www.treasury.gov.za/documents/national%20budget/2016/sars/budget%20pocketguide%20201617.
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  21. Steyn, W., A. Sithole, W. Ngobeni, E. Muwanga-Zake, H. Barnes, M. Noble, D. McLennan, G. Wright, and K. Gasior (2021). ‘Simulating Personal Income Tax in South Africa using Administrative Data and Survey Data: A ComparisonofPITMOD and SAMOD forTaxYear2018’.UNU-WIDERSA-TIED Working Paper 186, July. Helsinki: UNU-WIDER. https://doi.org/10.35188/UNUWIDER /2021/060-3 Toder, E., S. Khitatrakun, and B. Boddupalli (2020). Tax Incentives for Retirement Savings. Washington, DC: Tax Policy Center, Urban Institute and Brookings Institution. Available at: www.urban.org/sites/default/files/publication/102198/tax-incentives-for-retirement-savings.pdf (accessed 7 September 2023).

  22. Waidler, J., and S. Devereux (2018). ‘Social Grants, Remittances, and Food Security: Does the Source of Income Matter? Food Security, 11: 679–702. https://doi.org/10.1007/s12571-019-00918-x Whitehouse, E. (1999). ‘The Tax Treatment of Funded Pensions’. Available at: www.oecd.org/finance/private-pensions/2391559.pdf (accessed 12 January 2023).
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