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Value‐Added Tax and Regressivity in South Africa

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  • F.C.v.N. FOURIE
  • A. OWEN

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  • F.C.v.N. FOURIE & A. OWEN, 1993. "Value‐Added Tax and Regressivity in South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 61(4), pages 308-319, December.
    • Handle: RePEc:bla:sajeco:v:61:y:1993:i:4:p:308-319
    DOI: 10.1111/j.1813-6982.1993.tb01338.x
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    References listed on IDEAS

    as
    1. Mr. Alan A. Tait, 1991. "Value-Added Tax: Administrative and Policy Issues," IMF Occasional Papers 1991/011, International Monetary Fund.
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    Cited by:

    1. Go, Delfin S. & Kearney, Marna & Robinson, Sherman & Thierfelder, Karen, 2004. "An Analysis of South Africa's Value Added Tax," Conference papers 331274, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    2. Qin, Ping. & Chen, Peilin. & Zhang, Xiao-Bing. & Xie, Lunyu., 2020. "Coal taxation reform in China and its distributional effects on residential consumers," Energy Policy, Elsevier, vol. 139(C).
    3. Giesecke, James, 2005. "The extent and consequences of recent structural changes in the Australian economy explained via MONASH historical and decomposition simulations," Conference papers 331327, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.

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