An overview of commodity tax reform in Southern Africa

dc.contributor.author	Robinson, Zurika
dc.date.accessioned	2016-07-27T11:22:06Z
dc.date.available	2016-07-27T11:22:06Z
dc.date.issued	2004-06
dc.identifier.citation	Robinson, Z. (2004). An overview of commodity tax reform in Southern Africa. South African Journal for Economic and Management Sciences. 7(2).387-426	en
dc.identifier.issn	1015-3812
dc.identifier.issn	2222-3436
dc.identifier.uri	http://hdl.handle.net/10500/21079
dc.description.abstract	This article analyses experiences in the developing world with reference to lessons learned from developed regions. The first section provides a theoretical background, analysing the meaning of commodity tax. The second section emphasises the importance of fiscal decentralisation in federations and the SADC and the third investigates the character of and changes in commodity taxation that could occur in the future.	en
dc.language.iso	en	en
dc.subject	Tax reform	en
dc.subject	South Africa	en
dc.subject	SADC	en
dc.title	An overview of commodity tax reform in Southern Africa	en
dc.type	Article	en
dc.description.department	Economics	en