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A quantitative measurement of policy options to inform value-added tax reform in South Africa
Thesis (PhD)--University of Pretoria, 2015.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2016
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| _version_ | 1867613438207852544 |
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| access_status_str | Open Access |
| author2 | Franzsen, R.C.D. (Riel) |
| author_browse | Franzsen, R.C.D. (Riel) |
| author_facet | Franzsen, R.C.D. (Riel) |
| collection | Thesis |
| dc_rights_str_mv | © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Thesis (PhD)--University of Pretoria, 2015. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/53009 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:08.960Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2016 |
| publishDateRange | 2016 |
| publishDateSort | 2016 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/53009 A quantitative measurement of policy options to inform value-added tax reform in South Africa Franzsen, R.C.D. (Riel) marius.vanoordt@up.ac.za Schoeman, N.J. (Nicolaas Johannes) Van Oordt, Marius Louis UCTD Thesis (PhD)--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 revenues. Changes to tax policy should take into account the requirement for additional revenue and the challenges faced and also be well-motivated and theory based. To this end, South African policy makers could well consider policy changes to the Value-Added Tax (VAT). In this interdisciplinary study of law and economics, the structure of a good VAT, based upon theory and studies by experts, was recapitulated. The extent that the South African VAT aligns with this structure was then determined. Based thereon, a number of well-motivated and theory based tax policy changes were identified. To provide empirical evidence of the additional tax revenue and the impact of these policy changes upon households, a structural model of the South African VAT was developed. In developing the structural model, a complete demand system and a food demand system were estimated for 24 752 South African households. From these estimations, unique demand equations for each household were determined, allowing for households consumption behaviour to change in response to a change in VAT policy and direct cash expenditure policy. The identified policy changes were applied to the structural model, the results were described and policy recommendations were made. Taxation PhD Unrestricted 2016-06-09T13:08:17Z 2016-06-09T13:08:17Z 2016-04-08 2015 Thesis Van Oordt, ML 2015, A quantitative measurement of policy options to inform value-added tax reform in South Africa, PhD Thesis, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/53009> A2016 http://hdl.handle.net/2263/53009 en © 2016 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title | A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title_full | A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title_fullStr | A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title_full_unstemmed | A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title_short | A quantitative measurement of policy options to inform value-added tax reform in South Africa |
| title_sort | quantitative measurement of policy options to inform value added tax reform in south africa |
| topic | UCTD |
| url | http://hdl.handle.net/2263/53009 |