Original Research

The South African tax mix and economic growth

AH de Wet, NJ Schoeman, SF Koch
South African Journal of Economic and Management Sciences | Vol 8, No 2 | a1228 | DOI: https://doi.org/10.4102/sajems.v8i2.1228 | © 2014 AH de Wet, NJ Schoeman, SF Koch | This work is licensed under CC Attribution 4.0
Submitted: 25 September 2014 | Published: 20 October 2014

About the author(s)

AH de Wet, Tax Policy Unit, National Treasury
NJ Schoeman, University of Pretoria
SF Koch, University of Pretoria, South Africa

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The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending.   The authors estimate the impact on economic growth of changes in fiscal policy via government expenditure, direct taxation and indirect taxation.  The results show that economic growth is negatively affected by increases in the size of government, as reflected in its expenditures and direct tax revenues, although significant indirect tax effects are not found. 




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