Contribution of VAT to economic growth: A dynamic CGE analysis
Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2021-01-01
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| Series: | Journal of Economics and Management |
| Subjects: | |
| Online Access: | https://doi.org/10.22367/jem.2021.43.02 |
| _version_ | 1811159197123870720 |
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| author | Erero Jean Luc |
| author_facet | Erero Jean Luc |
| author_sort | Erero Jean Luc |
| collection | DOAJ |
| description | Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy. |
| first_indexed | 2024-04-10T05:37:01Z |
| format | Article |
| id | doaj.art-bdbb8a33fb6d4bd0952173f80110a66f |
| institution | Directory Open Access Journal |
| issn | 2719-9975 |
| language | English |
| last_indexed | 2024-04-10T05:37:01Z |
| publishDate | 2021-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Journal of Economics and Management |
| spelling | doaj.art-bdbb8a33fb6d4bd0952173f80110a66f2023-03-06T17:03:00ZengSciendoJournal of Economics and Management2719-99752021-01-01431225110.22367/jem.2021.43.02Contribution of VAT to economic growth: A dynamic CGE analysisErero Jean Luc0Operational Research (OR) Tax, Customs and Excise Institute (TCEI) South African Revenue Service (SARS)Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.https://doi.org/10.22367/jem.2021.43.02south african revenue service (sars)value added tax (vat)dynamic computable general equilibrium (cge) modelh21c68e62 |
| spellingShingle | Erero Jean Luc Contribution of VAT to economic growth: A dynamic CGE analysis Journal of Economics and Management south african revenue service (sars) value added tax (vat) dynamic computable general equilibrium (cge) model h21 c68 e62 |
| title | Contribution of VAT to economic growth: A dynamic CGE analysis |
| title_full | Contribution of VAT to economic growth: A dynamic CGE analysis |
| title_fullStr | Contribution of VAT to economic growth: A dynamic CGE analysis |
| title_full_unstemmed | Contribution of VAT to economic growth: A dynamic CGE analysis |
| title_short | Contribution of VAT to economic growth: A dynamic CGE analysis |
| title_sort | contribution of vat to economic growth a dynamic cge analysis |
| topic | south african revenue service (sars) value added tax (vat) dynamic computable general equilibrium (cge) model h21 c68 e62 |
| url | https://doi.org/10.22367/jem.2021.43.02 |
| work_keys_str_mv | AT ererojeanluc contributionofvattoeconomicgrowthadynamiccgeanalysis |