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Economic Policies for a New South Africa

Economic Policies for a New South Africa »

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

DOI: http://dx.doi.org/10.5089/9781557751980.084

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

Against a backdrop of the dismantling of apartheid and the current government's commitment to negotiating a new constitution based on universal suffrage and protected human rights, discussions are under way on the...

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

South Africa: Technical Assistance Report—Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges

South Africa: Fiscal Regimes for Mining and Petroleum : Opportunities and Challenges »

Source: South Africa : Technical Assistance Report-Fiscal Regimes for Mining and Petroleum: Opportunities and Challenges

Volume/Issue: 2015/244

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 2015

ISBN: 9781513514802

Keywords: Mining sector, Oil, Natural gas, Fiscal policy, Taxation, Income taxes, Corporate taxes, Tax rates, Technical Assistance Reports, South Africa

This Technical Assistance report reviews South Africa's tax system and also examines the fiscal regime with a view to generating a sustainable revenue contribution from mining and petroleum in future. Mining has hi...

I Overview and Summary

I Overview and Summary »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

This study focuses primarily on the redistributive and growth policies that will be needed in a new South Africa, on the budget options available to effect such policies, and on the opportunities for outward...

II A Poverty Profile of South Africa

II A Poverty Profile of South Africa »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

Poverty can be placed in context most easily by focusing on the bipolar nature of the South African economy—a bipolarity that was maintained until recently by the legal regime of apartheid. It manifests itse...

III The Effects of Apartheid on the Distribution of Labor Income

III The Effects of Apartheid on the Distribution of Labor Income »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

Since the early 1970s, and more especially since the mid-1980s, the labor market distortions and rigidities that were an inherent part of the apartheid system have gradually eased. Over the same period, the...

IV Medium-Term Scenarios

IV Medium-Term Scenarios »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

The urgent need to raise living standards and improve the distribution of income and wealth in South Africa poses a major challenge to policymakers over the medium term. Unless the rate of economic growth ri...

V Social Spending Policy and the Budget

V Social Spending Policy and the Budget »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

A major challenge to budgetary policy in the new South Africa will undoubtedly lie in the area of social spending. In particular, policymakers will need to address the question of how far and how fast to mov...

VI A Comparative Analysis of the Tax System

VI A Comparative Analysis of the Tax System »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

Acritical issue confronting South African policymakers in the period ahead is the extent to which taxes might be raised to finance an increased level of social expenditure. The main purpose of this chapter i...

VII External Policies in the Context of Trade and Financial Sanctions

VII External Policies in the Context of Trade and Financial Sanctions »

Source: Economic Policies for a New South Africa

Series: Occasional Papers

Author(s): Desmond Lachman , and Kenneth Bercuson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 1992

ISBN: 9781557751980

Keywords: expenditure, middle-income countries, tax burden, expenditures, income distribution

The imposition of trade and financial sanctions against South Africa in 1985 resulted in a marked change in the country’s external accounts. After a long tradition of being a net user of external savings, So...