taxation | Economic Research Southern Africa

Keyword: taxation

What do we expect from the MTBPS?

Prior to last year’s Medium Term Budget Policy Statement (MTBPS) th...

Margaux Giannaros, Isaah Mhlanga

Podcast

Tax effort and capacity in developing countries: Unravelling the impact of the informal...

Working paper 889 This study focuses on estimating the tax effort i...

Ezekiel Lengaram

Working Paper

Reigniting economic growth: Lessons from three centuries of data

We estimate that since 1701, South Africa has experienced 163 years...

Edward Kerby, Roy Havemann

Working Paper

The impact of AGOA on export flows from sub-Saharan Africa: A dynamic system GMM analysis

This study seeks to understand the relationship between the United ...

Paul Alagidede, Oro Ufuo

Working Paper

Analysis of tax harmonisation in SADC

In this paper the authors provide an analysis of the extent of tax ...

Michael Ade

Policy Brief

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

Piketty’s Capital and Private Wealth in South Africa

In his bestselling Capital in the 21st Century, Thomas Piketty drew...

Anna Orthofer

Policy Brief

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

Effects of reducing tariffs in the Democratic Republic of Congo (DRC): A CGE analysis

In this paper, the effects of reducing tariffs are analysed through...

Jean L. Erero, Daniel D. Pambudi, Lumengo Bonga-Bonga

Working Paper

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

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

Indirect Taxation and Gender Equity: Evidence from South Africa

This paper explores the equity implications of indirect or consumpt...

Daniela Casale

Policy Brief

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