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Taxation and Subsidies: Efficiency; Optimal Taxation


Differential corporate taxation and inter-asset investment distortions in South Africa

Mashekwa Maboshe
South Africa has since the 1990's actively reformed its corporate tax policy to stimulate investment in various assets and industries. While the investment impact of corporate taxation has been evaluated in various studies, no effort has been made to assess the potential inter-asset distortions due...
Jul 2021
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How Buoyant Is the South African Tax System? An ARDL Approach

Baneng Naape and Nyasha Mahonye
This study aims to scrutinize the responsiveness of the South African tax system to changes in economic performance. The study made use of annual time series data spanning from 1995 – 2017. The tax system was found to be fairly buoyant, albeit there is still room for improvement. The ARDL bounds...
Sep 2020
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Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulation Tax Model

Yolandé van Heerden and N.J. Schoeman
This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base but also tax efficiency and the optimum...
Dec 2013
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Modeling the rand-dollar future spot rates: The Kalman Filter approach

Lumengo Bonga-Bonga
A number of studies have contended that it is challenging to explain exchange rate movement with macroeconomic fundamentals. A naive model such as a random walk forecasts exchange rate movements more reliably than existing structural models. This paper confirms that it is possible to improve the...
Oct 2008
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