Browsing by Author "Van Oordt, Marius Louis"

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Browsing by Author "Van Oordt, Marius Louis"

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  • Are two teachers better than one? 
    Van Oordt, Marius Louis; Van Oordt, Theresa; Du Toit, Pieter Hertzog (Emerald, 2014)
    PURPOSE – This paper aims to focus on the thinking styles of a group of Accounting students, and to determine whether team teaching by two criteria-specific lecturers can be an effective collaborative teaching approach to ...
  • Exploring the deep determinants of tax revenues 
    Van Oordt, Marius Louis (Australian School of Business, University of New South Wales, 2023-08)
    The tax effort literature explains cross-country variation in tax to GDP ratios using various determinants of tax revenues. To date, this literature has viewed this tax ratio primarily as a function of current economic ...
  • Innovation, regulation, and excise taxation 
    Van Oordt, Marius Louis (International Network of Customs Universities, 2023-09-30)
    Innovation and regulation may reduce the harm arising from the production and consumption of excisable goods, which may warrant lower excise rates. However, countries often rely on excise revenues and may face conflicting ...
  • A nutritional goods and a complete consumer demand system estimation for South Africa using actual price data 
    Van Oordt, Marius Louis (University of Pretoria, Department of Economics, 2016)
    Empirical analysis of South African indirect tax policy reform and the welfare consequences of such reform has been limited by a lack of reliable consumer demand system estimations. One reason for potentially unreliable ...
  • A quantitative measurement of policy options to inform value-added tax reform in South Africa 
    Van Oordt, Marius Louis (University of Pretoria, 2015)
    South Africa, as well as many other African countries, require additional domestic tax revenues for sustained development and face a number of political tax revenue and economic tax revenue challenges in obtaining these ...
  • Two teachers are better than one : collaborative teaching as an approach to promote whole brain learning 
    Van Oordt, Marius Louis; Van Oordt, Theresa; Du Toit, P.H. (Emerald, 2014)
    PURPOSE – This paper aims to focus on the thinking styles of a group of Accounting students, and to determine whether team teaching by two criteria-specific lecturers can be an effective collaborative teaching approach ...
  • Value-added tax effort 
    Van Oordt, Marius Louis (University of New South Wales, 2018-10)
    The success of the value-added tax (VAT) towards revenue objectives is limited by the environment within which the VAT operates. Controlling for these environments allows for comparative estimates of countries’ VAT efforts. ...