using a dynamic economy-wide model linked to an energy sector model. Simulation results indicate that a phased-in carbon tax … preferred tax scenario reduces national absorption and employment by 1.2 and 0.6 per cent, respectively, by 2025. However, if … South Africa's trading partners unilaterally impose a carbon consumption tax then welfare and employment losses exceed those …

-intensive consumers. These results suggest that carbon pricing policies (without border tax adjustments) would adversely affect export …

The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken … liberal years of the 1980s and 1990s. The paper argues that the recent tax policy changes and a favourable external … environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a …

Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses …-shifting responses to tax incentives across all channels are systematically higher compared to developed countries. …

derived from anonymous corporate and individual tax data, presents an opportunity to explore this relatively uncharted and …

Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ … the analysis within the limitations of the variables in different tax data sets. The novelty of this paper is that it uses … unique administrative tax micro-data sets, which allows us to explore the relationship between firm characteristics and youth …