Browsing by UP Author "Jibao, Samuel Sangawulo"

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Fiscal regime changes and the sustainability of fiscal imbalance in South Africa : a smooth transition error-correction approach

Jibao, Samuel Sangawulo; Naraidoo, Ruthira; Schoeman, N.J. (Nicolaas Johannes) (University of Pretoria, Department of Economics, 2010-10)

In addition to the conventional linear cointegration test, this paper tests the asymmetry relationship between revenue and expenditure i.e. making a distinction between the adjustment of positive (budget surplus) and ...
Fiscal regime changes and the sustainability of fiscal imbalance in South Africa : a smooth transition error-correction approach

Jibao, Samuel Sangawulo; Schoeman, N.J. (Nicolaas Johannes); Naraidoo, Ruthira (Department of Economics, University of Pretoria, 2012)

In addition to the conventional linear cointegration test, this paper tests the asymmetry relationship between fiscal revenue and expenditure, by making a distinction between the adjustment of positive (budget surplus) and ...
The political economy of property tax in Africa : explaining reform outcomes in Sierra Leone

Jibao, Samuel Sangawulo; Prichard, Wilson (Oxford University Press, 2015-07)

Effective local government taxation is critical to achieving the governance benefits widely attributed to decentralization, but in practice successful tax reform has been rare because of entrenched political resistance. ...

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