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An Autonomous Revenue Authority For South Africa


  • Glenn Jenkins

    () (Queen's University, Kingston, On, Canada)


Revenue collection requires the intensive exchange of financial information on economic transactions, revenues, expenditures, and incomes with a high degree of voluntary compliance. Furthermore, over the past 15 years the world has experienced a revolution in communication and information technology. It also has experienced a revolution in the opening of markets to global opportunities and competition. If a high degree of voluntary compliance is to be achieved the tax administration must be able to interact with taxpayers using the same types of technology and skills which they are using to carry out their business transactions.

Suggested Citation

  • Glenn Jenkins, 1995. "An Autonomous Revenue Authority For South Africa," Development Discussion Papers 1995-03, JDI Executive Programs.
  • Handle: RePEc:qed:dpaper:118

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    References listed on IDEAS

    1. Sandmo, Agnar & Dreze, Jacques H, 1971. "Discount Rates for Public Investment in Closed and Open Economies," Economica, London School of Economics and Political Science, vol. 38(152), pages 395-412, November.
    2. Viscusi, W Kip, 1993. "The Value of Risks to Life and Health," Journal of Economic Literature, American Economic Association, vol. 31(4), pages 1912-1946, December.
    3. Marc Duhamel, 2006. "The Optimality of Arbitrary Partial Equilibrium Welfare Analysis," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(2), pages 321-343, May.
    4. Garber, Alan M. & Phelps, Charles E., 1997. "Economic foundations of cost-effectiveness analysis," Journal of Health Economics, Elsevier, vol. 16(1), pages 1-31, February.
    5. Marc Duhamel, 2003. "On the Social Welfare Objectives of Canada's Antitrust Statute," Canadian Public Policy, University of Toronto Press, vol. 29(3), pages 301-317, September.
    6. Lawrence H. Goulder & Roberton C. Williams III, 2003. "The Substantial Bias from Ignoring General Equilibrium Effects in Estimating Excess Burden, and a Practical Solution," Journal of Political Economy, University of Chicago Press, vol. 111(4), pages 898-927, August.
    7. Glenn P. Jenkins, 1981. "The Public-Sector Discount Rate for Canada: Some Further Observations," Canadian Public Policy, University of Toronto Press, vol. 7(3), pages 399-407, Summer.
    8. David Burgess, 2008. "Removing Some Dissonance From the Social Discount Rate Debate," University of Western Ontario, Economic Policy Research Institute Working Papers 20082, University of Western Ontario, Economic Policy Research Institute.
    9. Cropper, Maureen L & Oates, Wallace E, 1992. "Environmental Economics: A Survey," Journal of Economic Literature, American Economic Association, vol. 30(2), pages 675-740, June.
    10. David F. Burgess, 1981. "The Social Discount Rate for Canada: Theory and Evidence," Canadian Public Policy, University of Toronto Press, vol. 7(3), pages 383-394, Summer.
    11. Glenn Jenkins, 1973. "The Measurement Of Rates Of Return And Taxation From Private Capital In Canada," Development Discussion Papers 1973-02, JDI Executive Programs.
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    More about this item


    Revenue Collection; Voluntary Compliance; Communication; South Africa;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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