Keyword: government revenue

Delivering a difficult MTBPS
Running up to the elections next year, this was a difficult MTBPS t...
Margaux Giannaros, Isaah Mhlanga
Podcast
Import tariff pass-through effect and the spatial distribution of domestic consumer go...
The study of import tariffs pass-through has been observed to be cr...
Haroon Bhorat, Everisto Mugocha
Working Paper
Isaah Mhlanga on a positive MTBPS: getting to know Finance Minister Enoch Godongwana
After our new Finance Minister Enoch Godongwana delivered his first...
Margaux Giannaros, Isaah Mhlanga
Podcast
Addressing low labour utilisation in South Africa
Policy Paper 27 South Africa’s stubbornly low labour utilisation ra...
Christopher Loewald, Konstantin Makrelov, Andreas Wörgötter
Policy Paper
Differential corporate taxation and inter-asset investment distortions in South Africa
South Africa has since the 1990’s actively reformed its corpo...
Mashekwa Maboshe, Matthew Stern, Yash Ramkolowan
Working Paper
Corporate taxation and firm-level investment in South Africa
This paper investigates the responsiveness of firm-level investment...
Mashekwa Maboshe
Working Paper
Isaah Mhlanga on permanent spending habits: what to listen for while politicians campaign
It is not often that a country has an opportunity to allocate windf...
Margaux Giannaros, Isaah Mhlanga
Podcast
Isaah Mhlanga on SA’s Budget Speech: adopting a business-friendly approach
After the challenges raised by Covid-19 and the increasing risks co...
Margaux Giannaros, Isaah Mhlanga
Podcast
Isaah Mhlanga on SA Budget 2021: Good news from SA’s 2020 Monetary and Fiscal Policy De...
Joining ERSA’s host in this podcast is Isaah Mhlanga, a Chief Econo...
Margaux Giannaros, Isaah Mhlanga
Podcast
Part 4: Towards a fiscal policy that supports economic recovery while achieving sustain...
Drawing on the discussions in the previous 3 sessions, session 4 wi...
Matthew Simmonds, Ricardo Hausmann, Laurence Harris, Johannes W. Fedderke, Federico Sturzenegger, Abebe Selassie
Dialogue
Part 3: The role of fiscal policy in the post-Corona economic recovery
South Africa has a comparably large government sector, and the choi...
Christopher Loewald, Matthew Simmonds, Xavier Debrun, Mamokete Lijane, Gilad Isaacs, Federico Sturzenegger, Andrew Donaldson
Dialogue
Part 2: Financing the budget in the post-Corona world
Matthew delves into what financing the budget deficit in the post-C...
Brian Kantor, Matthew Simmonds, Xavier Debrun, Tshepiso Moahloli, Owen Willcox, Mamokete Lijane, Lucio Castro, Ian Stuart
Dialogue
Part 1: Understanding the concept of "fiscal sustainability" in the post-Corona world
Debt sustainability is equivalent to government solvency and from a...
Tshepiso Moahloli, Owen Willcox, Ian Stuart, Mamokete Lijane, Brian Kantor, Xavier Debrun, Lucio Castro
Dialogue
Capital Account Liberalization and Capital Flows to Sub-Saharan Africa: A Panel Thresho...
Capital inflows to Sub-Saharan Africa have been increasing over the...
Tamara E. Mughogho, Imhotep P. Alagidede
Policy Brief
Spatial dependence of per capita property tax income in South Africa
We investigate spatial dependence of per capita property tax income...
Kabeya C. Mulamba, Fiona Tregenna
Working Paper
Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from Sout...
South Africa, like any other country, strives towards greater tax r...
Ada Jansen, Sophia du Plessis, Chengetai Dare
Working Paper
The Elasticity of Taxable Income: The case of South Africa
A central tax policy parameter that has received much attention int...
Johannes H. Kemp
Working Paper
Taxes rates, economic crisis and tax evasion: Evidence using Zimbabwe and South Africa ...
Prompted by the theoretical ambiguity in the relationships between ...
Marko Kwaramba, Calvin Mudzingiri
Working Paper
How does a change in the excise tax on beer impact beer retail prices in South Africa?
This paper uses price data, collected by Statistics South Africa, t...
Corné van Walbeek, Caitlan Russell
Policy Brief
Border Tax Adjustments to Negate the Economic Impact of an Electricty Generation Tax
In the 2008 Budget Review, the South African government announced i...
Margaret Chitiga-Mabugu, Reyno Seymore, Jan H. van Heerden
Policy Brief
Measuring the Impact of Marginal Tax Rate Reform on the Revenue Base of South Africa Us...
This paper is primarily concerned with the revenue and tax efficien...
Niek J. Schoeman, Yolandé van Heerden
Working Paper
Anatomy of the Southern African Customs Union: Structure and Revenue Volatility
This paper studies the evolution of the Southern African Customs Un...
Harold P. E. Ngawala
Working Paper
Consumer demand for alcoholic beverages and tobacco in Lesotho: A double-hurdle approach
In this paper, we estimate income elasticities and investigate the ...
Ramaele Moshoeshoe
Working Paper
A reconsideration of what and who is middle class in South Africa
In this paper, we revisit ‘what and who’ is middle clas...
Justin Visagie, Dorrit Posel
Working Paper
Border Tax Adjustments to Negate the Economic Impact of an Electricity Generation Tax
In the 2008 Budget Review, the South African government announced i...
Margaret Chitiga-Mabugu, Reyno Seymore, Jan H. van Heerden
Working Paper
Higher levels of tax evasion in a corrupt economy, encourage policy making that hinders...
When amplified levels of corruption and reduced penalties for illeg...
Rangan Gupta, Emmanuel Ziramba
Policy Brief