publication . Article . 2014

The South African tax mix and economic growth

AH de Wet; NJ Schoeman; SF Koch;
Open Access English
  • Published: 01 Oct 2014 Journal: South African Journal of Economic and Management Sciences (issn: 1015-8812, eissn: 2222-3436, Copyright policy)
  • Publisher: AOSIS
Abstract
The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending.   The authors estimate the impact on economic growth of changes in fiscal policy via government expenditure, direct taxation and indirect taxation.  The results show that economic growth is negatively affected by increases in the size of government, as reflected in its expenditures and direct tax revenues, although significant indirect tax effects are not found.
Subjects
free text keywords: Management. Industrial management, HD28-70, Business, HF5001-6182, Economics as a science, HB71-74
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