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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Excise taxes on tobacco: how much scope does the government have?
Author:Van Walbeek, C.P.
Year:1996
Periodical:South African Journal of Economics
Volume:64
Issue:1
Pages:20-42
Language:English
Geographic term:South Africa
Subjects:taxation
tobacco
Link:http://onlinelibrary.wiley.com/doi/10.1111/j.1813-6982.1996.tb01112.x/pdf
Abstract:There are currently enormous fiscal demands on the government of South Africa. The already heavy direct tax burden makes it virtually impossible for the government to increase its revenues from this source. Other sources will have to be found to fund government expenditures. In this context an indirect tax such as excise duty has considerable merit. This paper addresses the question by how much the government can realistically increase its excise revenues by increasing tobacco excise duties. The first part focuses on the historical magnitude and importance of excise duties on tobacco products. The second part deals with the excise generating potential of tobacco. An econometric model is used to estimate the price elasticity of demand for tobacco. This is then used to estimate the effect of increases in excise duties on total excise revenues from tobacco. App., bibliogr., notes, ref.
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