Digitised products: how compliant is South African value‐added tax?

Tax Competition : How Great Is the Challenge ?

Hardly any week passes by in ‘Old Europe’ without a discussion about tax reforms as a reaction to the fl at tax challenge of new member countries of the European Union (EU). By many observers this is interpreted as an expression of the race to the bottom that supposedly results from fi erce tax competition in Europe and around the globe. Instead of looking at descriptive fi gures of corporate i...

Factors affecting tax compliant attitude in Africa: Evidence from Kenya, Tanzania, Uganda and South Africa

In this study, we explore factors that determine citizens’ tax compliance behavior in Kenya, Tanzania, Uganda and South Africa using attitude and perception data from the new round 5 of Afrobarometer surveys. Using a binary logit regression, we find some similarities, but also differences in factors that are correlated with tax compliance attitude in the four countries. An increase in the perce...

Steatosis in South African women: How much and why?

BACKGROUND Globally, steatosis is the commonest type of liver pathology and is closely associated with obesity and the metabolic syndrome. Obesity is common in urban African females but no data is available on hepatic fat content in this population group when compared to other ethnic groups. The aim of this study was therefore to compare hepatic fat content in woman from different ethnic groups...

How Elastic is the Corporate Income Tax Base?

How to Tax the Rich

As a purely practical matter, raising taxes for the richest Americans is harder than it might seem. Several options that have received considerable attention and some support either would not raise much revenue or are unadministrable (or close to it). Much of the problem comes down to the challenge of taxing capital. In particular, increasing the tax rate on capital gains income is problematic ...