Tax effort and capacity in South Africa: A provincial perspectives

Theshne Kisten, Mmalefa Motaung and Nhlonipho Sehlangu

No wp-2025-60, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper estimates the tax capacity and tax effort of the nine provinces in South Africa, allowing for the assessment of the revenue-mobilizing ability of provinces and overall tax system efficiency. Provincial tax capacity and effort is estimated via a stochastic frontier approach using the true random effects model.

Keywords: Taxation; Tax revenue; Random effects; South Africa (search for similar items in EconPapers)
Date: 2025
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