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Contribution of VAT to economic growth: A dynamic CGE analysis

Author

Listed:
  • Erero Jean Luc

    (Operational Research (OR) Tax, Customs and Excise Institute (TCEI) South African Revenue Service (SARS))

Abstract

Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.

Suggested Citation

  • Erero Jean Luc, 2021. "Contribution of VAT to economic growth: A dynamic CGE analysis," Journal of Economics and Management, Sciendo, vol. 43(1), pages 22-51, January.
    • Handle: RePEc:vrs:jecman:v:43:y:2021:i:1:p:22-51:n:16
    DOI: 10.22367/jem.2021.43.02
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    References listed on IDEAS

    as
    1. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 18717, Victoria University of Wellington, Chair in Public Finance.
    2. Gemmell, Norman & Hasseldine, John, 2012. "The Tax Gap: A Methodological Review," Working Paper Series 2435, Victoria University of Wellington, Chair in Public Finance.
    3. Christian EBEKE & Hélène EHRHART, 2011. "Does VAT reduce the instability of tax revenues?," Working Papers 201124, CERDI.
    4. Adams, Philip D., 2005. "Interpretation of results from CGE models such as GTAP," Journal of Policy Modeling, Elsevier, vol. 27(8), pages 941-959, November.
    5. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    South African Revenue Service (SARS); Value Added tax (VAT); Dynamic computable general equilibrium (CGE) model;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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