Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/211237 
Erscheinungsjahr: 
2019
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2019/9
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research. Replications of earlier studies conducted using older South African data or from elsewhere, are also considered in this context. We present our thoughts on gaps in the literature and make some recommendations on future research possibilities.
Schlagwörter: 
taxation
South Africa
literature
tax incidence
tax administrative data
JEL: 
H20
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-643-2
Dokumentart: 
Working Paper

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