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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Budgeting for post-apartheid South Africa
Author:Loots, Lieb J.ISNI
Year:1992
Periodical:South African Review - SARS
Issue:6
Pages:459-477
Language:English
Geographic term:South Africa
Subjects:future
national budget
Abstract:It is generally accepted by most observers that huge demands will be placed on any new government in postapartheid South Africa. The demand for redistribution will be so strong that no government will be able to ignore it. However, a new government will inherit an economy in desperate need of revitalization and restructuring. This article first describes how unequal and inappropriate government expenditure has contributed to the poverty experienced by the majority of black South Africans. Then it explores some of the fiscal alternatives open to a new government and aimed at meeting the demand for redistribution and the need for economic growth. Arguing that fiscal policy must always be concerned with the issues of equity and efficiency, the author proposes tax reforms aimed at equity and efficieny, and estimates additional revenue. Finally, principles which should guide discretionary government expenditure and priorities for additional expenditure are proposed. Ref.
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