Revenue productivity of the tax system in Namibia

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dc.contributor.authorZaaruka, Benethelin P.en_US
dc.date.accessioned2014-02-07T14:07:51Z
dc.date.available2014-02-07T14:07:51Z
dc.date.issued1999en_US
dc.description.abstracten_US
dc.description.abstractThe analysis shows that the tax system in Namibia is highly elastic and also buoyant, as the coefficients, which are more than unity, show. For individual taxes, the high elasticity is found on international taxes such as export duty on diamonds, followed by the customs receipts. The direct taxes such as taxes on income and profits are found to be inelastic. It is to be noted that the elasticity of the tax system to a great extent reflects the role played by external factors, which are beyond the control of the government. Namibia, therefore, has to strengthen domestic tax structure and reduce reliance on sources of revenue beyond its control, simultaneously reducing its expenditureen_US
dc.description.degreeAddis Ababaen_US
dc.description.degreeEthiopiaen_US
dc.description.degreeAddis Ababa Universityen_US
dc.description.degreeMaster of Science in Economics (Economic Policy Analysis)en_US
dc.format.extent81 pen_US
dc.identifier.isisF004-199299999999999en_US
dc.identifier.urihttp://hdl.handle.net/11070/278
dc.language.isoengen_US
dc.masterFileNumber2901en_US
dc.subjectEconomic policyen_US
dc.subjectTaxationen_US
dc.titleRevenue productivity of the tax system in Namibiaen_US
dc.typeThesisen_US
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