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An analysis of the impact of taxation and government expenditure components on income distribution in Nambia

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dc.contributor.advisor Robinson, Zurika Indongo, Albinus Atugalikana 2019-11-26T07:40:28Z 2019-11-26T07:40:28Z 2018-11
dc.description.abstract This research analyses the statistical relationship between income distribution and seven taxation and government expenditure components in Namibia using data from 1996-2016. The research is aimed at creating new knowledge on the research topic because no literature exists for Namibia. The Autoregressive Distributed Lag (ARDL) cointegration technique was employed to assess the long-run relationship between the dependent and independent variables in Eviews. The research findings indicated that there is no long-run relationship between the dependent variable and independent variables. In the short-run, the research findings indicate that government expenditure on social pensions and government expenditure on education have a balancing effect on income distribution, while tax on products, corporate income tax and customs and excise duties have an unbalancing and/or worsening effect on income distribution. Based on these findings, tertiary education loans are recommended as opposed to grants to ensure sustainability of Namibia Students Financial Assistance Fund (NASFAF). In adjusting corporate and value added taxes, the government is cautioned to avoid overburdening consumers and employees through tax shifting in the form of high prices of goods and services and low wages and benefits. A tax mix, tax discrimination and a hybrid of taxation and government expenditure components are strongly recommended to achieve a balance. en
dc.format.extent 1 online resource (xii, 91 leaves) : illustrations
dc.language.iso en en
dc.subject Income inequality en
dc.subject Government expenditure en
dc.subject Customs and excise duties en
dc.subject Taxation en
dc.subject Gini coefficient en
dc.subject Income distribution en
dc.subject Error correction model en
dc.subject Multiple linear regression en
dc.subject Social pensions en
dc.subject Education en
dc.subject.ddc 657.835096881
dc.subject.lcsh Finance, Public -- Namibia -- Accounting
dc.subject.lcsh Government spending policy -- Namibia
dc.subject.lcsh Namibia -- Appropriates and expenditutes
dc.subject.lcsh Taxation -- Law and legislation -- Namibia
dc.title An analysis of the impact of taxation and government expenditure components on income distribution in Nambia en
dc.type Dissertation en
dc.description.department Economics en M. Com. (Economics)

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