Finding the optimum level of taxes in South Africa : a balanced budget approach

Show simple item record

dc.contributor.author Schoeman, N.J. (Nicolaas Johannes)
dc.contributor.author Van Heerden, Yolande
dc.date.accessioned 2010-01-18T09:09:49Z
dc.date.available 2010-01-18T09:09:49Z
dc.date.issued 2009-11
dc.description.abstract This article is primarily concerned with assessing the optimum rate of government intervention by means of tax revenue policies that would facilitate the full growth potential of the South African economy, using time series data for the period 1960 to 2007. In the analysis a balanced budget is assumed, which means that the level of expenditure is set equal to tax collection with no provision for borrowing. The results indicate that the actual average tax burden far exceeds its optimum level, and that the authorities will have to consider adjusting tax policy accordingly in order to improve the growth performance of the economy. en
dc.description.abstract Hierdie artikel het primêr ten doel die assessering van die optimale koers van belastinginkomstebeleid wat die volle groeipotensiaal van die Suid-Afrikaanse ekonomie sal ondersteun, deur gebruik te maak van tydreeksdata oor die periode 1960 to 2007. In die analise is ’n gebalanseerde begroting aanvaar, wat beteken dat die vlak van uitgawes gelykgestel is aan die vlak van belastinginvorderings, en geen voorsiening word gemaak vir lenings nie. Die resultate dui daarop dat die werklike gemiddelde belastingdruk die optimale vlak aansienlik oorskry, en dat die owerheid moet oorweeg om die belastingbeleid dienooreenkomstig aan te pas om die groeipotentiaal van die ekonomie te verhoog. af
dc.identifier.citation Schoeman, NJ & Van Heerden, Y 2009, `Finding the optimum level of taxes in South Africa: a balanced budget approach', South African Journal of Industrial Engineering, vol. 20, no. 1, pp. 15-31. [http://www.journals.co.za/ej/ejour_indeng.html] en
dc.identifier.issn 1012-277X
dc.identifier.uri http://hdl.handle.net/2263/12584
dc.language.iso en en
dc.publisher Southern African Institute for Industrial Engineering en
dc.rights Southern African Institute for Industrial Engineering en
dc.subject.lcsh Taxation -- South Africa -- Government policy en
dc.subject.lcsh Expenditures, Public -- Forecasting en
dc.subject.lcsh Budget -- South Africa en
dc.subject.lcsh Tax revenue estimating -- South Africa en
dc.title Finding the optimum level of taxes in South Africa : a balanced budget approach en
dc.type Article en


Files in this item

This item appears in the following Collection(s)

Show simple item record