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Tax effort and capacity in South Africa: A provincial perspectives

Author

Listed:
  • Theshne Kisten
  • Mmalefa Motaung
  • Nhlonipho Sehlangu

Abstract

This paper estimates the tax capacity and tax effort of the nine provinces in South Africa, allowing for the assessment of the revenue-mobilizing ability of provinces and overall tax system efficiency. Provincial tax capacity and effort is estimated via a stochastic frontier approach using the true random effects model.

Suggested Citation

  • Theshne Kisten & Mmalefa Motaung & Nhlonipho Sehlangu, 2025. "Tax effort and capacity in South Africa: A provincial perspectives," WIDER Working Paper Series wp-2025-60, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2025-60
    as

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    References listed on IDEAS

    as
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