Browsing Economic and Management Sciences by Subject "Border tax adjustments (BTAs)"

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Border tax adjustment to negate the impact of an electricity generation tax

Chitiga-Mabugu, Margaret; Van Heerden, J.H. (Jan Horn), 1957-; Seymore, Reyno (University of Pretoria, Department of Economics, 2010-02)

In the 2008 Budget Review, the South African government announced its intention to levy a 2c/kWh tax on the sale of electricity generated from non-renewable sources. This measure is intended to serve a dual purpose of ...
The welfare effects of reversed border tax adjustments as a remedy under unilateral environmental taxation : a South African case study

Seymore, Reyno; Chitiga-Mabugu, Margaret; Van Heerden, J.H. (Jan Horn), 1957- (Multi-Science Publishing, 2012)

Border Tax Adjustments (BTAs) resurfaced recently in national policy debates as a possible measure to counter the anti-competitiveness effect of unilateral environmental taxes. There seems to be no consensus in the ...

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