Impact of the tax burden on long run economic growth: A BRICS perspective

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dc.contributor.advisorPamburai, Hamutyinei Harveyen_ZA
dc.contributor.authorMboji, Lulamaen_ZA
dc.date.accessioned2018-02-06T14:14:39Z
dc.date.available2018-02-06T14:14:39Z
dc.date.issued2017en_ZA
dc.description.abstractThe topic of taxation and its impact on economic growth remains a widely debated one. This study contributes to literature by assessing the impact of the tax burden on GDP growth on the BRICS countries for the period 2000-2012 by using panel data estimation techniques. The three panel data estimation techniques examined in this study are: the fixed effects model, random effects model and the pooled regression model. In evaluating the tax effect on GDP growth, the paper reviews both theoretical and empirical literature. In line with literature that seems to prefer the fixed effect modelling technique, the tests in this study show that the appropriate model for the empirical data is the fixed effects model. The tax burden is defined as the tax revenue-to-GDP ratio. The explanatory variables explored against GDP growth in the study are: the tax burden, government expenditure, government debt, fixed investment, labour, education and population. Findings of the study show that there is a positive tax effect on GDP growth for the BRICS countries for the period explored.en_ZA
dc.identifier.apacitationMboji, L. (2017). <i>Impact of the tax burden on long run economic growth: A BRICS perspective</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Research of GSB. Retrieved from http://hdl.handle.net/11427/27331en_ZA
dc.identifier.chicagocitationMboji, Lulama. <i>"Impact of the tax burden on long run economic growth: A BRICS perspective."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Research of GSB, 2017. http://hdl.handle.net/11427/27331en_ZA
dc.identifier.citationMboji, L. 2017. Impact of the tax burden on long run economic growth: A BRICS perspective. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Mboji, Lulama AB - The topic of taxation and its impact on economic growth remains a widely debated one. This study contributes to literature by assessing the impact of the tax burden on GDP growth on the BRICS countries for the period 2000-2012 by using panel data estimation techniques. The three panel data estimation techniques examined in this study are: the fixed effects model, random effects model and the pooled regression model. In evaluating the tax effect on GDP growth, the paper reviews both theoretical and empirical literature. In line with literature that seems to prefer the fixed effect modelling technique, the tests in this study show that the appropriate model for the empirical data is the fixed effects model. The tax burden is defined as the tax revenue-to-GDP ratio. The explanatory variables explored against GDP growth in the study are: the tax burden, government expenditure, government debt, fixed investment, labour, education and population. Findings of the study show that there is a positive tax effect on GDP growth for the BRICS countries for the period explored. DA - 2017 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2017 T1 - Impact of the tax burden on long run economic growth: A BRICS perspective TI - Impact of the tax burden on long run economic growth: A BRICS perspective UR - http://hdl.handle.net/11427/27331 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/27331
dc.identifier.vancouvercitationMboji L. Impact of the tax burden on long run economic growth: A BRICS perspective. [Thesis]. University of Cape Town ,Faculty of Commerce ,Research of GSB, 2017 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/27331en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentResearch of GSBen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherDevelopment Financeen_ZA
dc.titleImpact of the tax burden on long run economic growth: A BRICS perspectiveen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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