Author: Niek J. Schoeman

Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Using a Microsimulatio...
This paper is primarily concerned with the revenue and tax efficien...
6 December 2013
Working Paper
Efficiency of Optimal Taxation in a Dynamic Stochastic Environment: Case of South Africa
This study investigates the optimality hypothesis of taxation and t...
26 September 2012
Working Paper
Fiscal regime changes and the sustainability of fiscal imbalance in South Africa; a smooth transition error...
In addition to the conventional linear cointegration test, this pap...
25 September 2012
Working Paper
Fiscal Performance and Sustainability of Local Government in South Africa – An Empirical Analysis
This paper analyses fiscal performance in terms of own-revenue coll...
23 September 2012
Working Paper
Modelling the Impact of Automatic Fiscal Stabilisers on Output Stabilisation in South Africa
This paper investigates ways in which an efficiency model like ‘DEA...
21 September 2012
Working Paper
The Impact of Retirement Benefits on Consumption and Saving in South Africa
In this paper we empirically analyse the impact of retirement benef...
20 September 2012
Working Paper