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The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis

Author

Listed:
  • Elizabeth Gavin
  • Jean L. Erero

Abstract

This paper analyses the economy-wide impact of the dividend tax (DT) on the South African economy, which was increased from 10% to 15% by the government in 2012. The analysis was conducted using a dynamic computable general equilibrium (CGE) model of South Africa, which captured the observed structure of South Africa’s economy. The parameters of […]

Suggested Citation

  • Elizabeth Gavin & Jean L. Erero, 2015. "The Impact of the Dividend Tax in South Africa: A Dynamic CGE Model Analysis," Working Papers 544, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:544
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    Citations

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    Cited by:

    1. Kambale Kavese & Andrew Phiri, 2020. "A partial general equilibrium analysis of fiscal policy injection on inequality in South Africa," Working Papers 2001, Department of Economics, Nelson Mandela University, revised Jan 2020.
    2. Amina Ebrahim & Rebone Gcabo & Lilian Khumalo & Jukka Pirttilä, 2019. "Tax research in South Africa," WIDER Working Paper Series wp-2019-9, World Institute for Development Economic Research (UNU-WIDER).
    3. Aroop Chatterjee & Léo Czajka & Amory Gethin, 2021. "A Wealth Tax for South Africa," World Inequality Lab Working Papers halshs-03131182, HAL.
    4. P Sivashankar & RMPS Rathnayake & Maneka Jayasinghe & Christine Smith, 2017. "Incidence of value added taxation on inequality: Evidence from Sri Lanka," Discussion Papers in Economics economics:201704, Griffith University, Department of Accounting, Finance and Economics.

    More about this item

    Keywords

    Computable General Equilibrium (CGE) Modelling; investment; South Africa;
    All these keywords.

    JEL classification:

    • D33 - Microeconomics - - Distribution - - - Factor Income Distribution
    • D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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