A macroeconomic approach to estimating effective tax rates in South Africa
Using data contained in South Africa's national accounts and revenue statistics, this paper constructs time-series of effective tax rates for consumption, capital income, and labour income. The macroeconomic approach allows for a detailed breakdown of tax revenue accruing to general government...
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| Format: | Article |
| Language: | English |
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AOSIS
2004-07-01
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| Series: | South African Journal of Economic and Management Sciences |
| Online Access: | https://sajems.org/index.php/sajems/article/view/1432 |