Are the South African fiscal authorities serious about tax base broadening?
Download full text from publisher
References listed on IDEAS
- Ali, Merima & Fjeldstad, Odd-Helge & Sjursen, Ingrid Hoem, 2014. "To Pay or Not to Pay? Citizens’ Attitudes Toward Taxation in Kenya, Tanzania, Uganda, and South Africa," World Development, Elsevier, vol. 64(C), pages 828-842.
- Emran, M. Shahe & Stiglitz, Joseph E., 2005.
"On selective indirect tax reform in developing countries,"
Journal of Public Economics,
Elsevier, vol. 89(4), pages 599-623, April.
- M. Shahe Emran & Joseph E. Stiglitz, 2002. "On Selective Indirect Tax Reform in Developing Countries," International Trade 0210003, University Library of Munich, Germany.
- Gordon, Roger & Li, Wei, 2009.
"Tax structures in developing countries: Many puzzles and a possible explanation,"
Journal of Public Economics,
Elsevier, vol. 93(7-8), pages 855-866, August.
- Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
- Black, Philip & Calitz, Estian & Steenkamp, Tjaart, 2015. "Public Economics," OUP Catalogue, Oxford University Press, edition 6, number 9780199059089.
- Estian Calitz & Sally Wallace & Le Roux Burrows, 2013.
"The Impact of Tax Incentives to Stimulate Investment in South Africa,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper1306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Estian Calitz & Sally Wallace & Le Roux Burrows, 2013. "The impact of tax incentives to stimulate investment in South Africa," Working Papers 19/2013, Stellenbosch University, Department of Economics.
- Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995.
"Income tax compliance in India: An empirical analysis,"
Elsevier, vol. 23(12), pages 2051-2064, December.
- Arindam Das-Gupta & Radhika Lahiri & Dilip Mookherjee, 1995. "Income Tax Compliance in India: An Empirical Analysis," Boston University - Institute for Economic Development 57, Boston University, Institute for Economic Development.
- Robina Ather Ahmed & Mark Rider, 2013. "Using Microdata to Estimate Pakistanâ€™s Tax Gap by Type of Tax," Public Finance Review, , vol. 41(3), pages 334-359, May.
- Johan Willner & Lena Granqvist, 2002. "The Impact on Efficiency and Distribution of a Base-Broadening and Rate-Reducing Tax Reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(3), pages 273-294, May.
More about this item
KeywordsTax base broadening; Tax efficiency; Tax base erosion; Tax evasion and avoidance; Tax measures; South African fiscal authorities;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-IUE-2019-05-06 (Informal & Underground Economics)
- NEP-PBE-2019-05-06 (Public Economics)
- NEP-PUB-2019-05-06 (Public Finance)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sza:wpaper:wpapers320. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Melt van Schoor). General contact details of provider: http://edirc.repec.org/data/desunza.html .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.