Impact of excise tax on the South African economy: A dynamic CGE approach

Autor: Erero Jean Luc
Jazyk: angličtina
Rok vydání: 2019
Předmět:
Zdroj: Journal of Economics and Management, Vol 37, Iss 3, Pp 23-44 (2019)
Druh dokumentu: article
ISSN: 2719-9975
DOI: 10.22367/jem.2019.37.02
Popis: Aim/purpose – This paper analyses the impact of excise tax on the South African economy by means of a Dynamic Computable General Equilibrium (CGE) model. We utilised a policy simulation to evaluate the effects of an excise tax, with the results indicating that the rise in excise tax should not impinge on lower revenue households, as long as the greater government revenue flows to those households.
Databáze: Directory of Open Access Journals