Contribution of VAT to economic growth: A dynamic CGE analysis

Abstract

Aim/purpose – This study sought to assess the impact of an increased historical fixed VAT rate of 14% to the current rate of 15% on the South African economy.

Keywords

• south african revenue service (sars)
• value added tax (vat)
• dynamic computable general equilibrium (cge) model
• h21
• c68
• e62