Does South Africa’s tax effort fall short of its tax capacity?
Author:
Affiliation:
1. Department of Economics, University of the Witwatersrand, Johannesburg, South Africa
Publisher
Informa UK Limited
Subject
Development,Geography, Planning and Development
Link
https://www.tandfonline.com/doi/pdf/10.1080/0376835X.2021.1883418
Reference38 articles.
1. Ade, M, Rossouw, J & Gwatidzo, T, 2018. Determinants of tax revenue performance in the Southern African Development Community. ERSA working paper no.762.
2. Agarwal, P, 2018. The Laffer curve. https://www.intelligenteconomist.com/laffer-curve/.
Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. Tax efforts and tax evasion–economic development Nexus. Does institutional quality matter?;Cogent Economics & Finance;2023-08-03
2. Public finance in South Africa: Tax compliance and behavioural responses to tax increases;Africa’s Public Service Delivery and Performance Review;2023-06-14
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