LOCAL TAXATION IN SOUTH AFRICA

"We are most of us profoundly uninterested in municipal affairs." Maud.
T his paper questions the rationale of the South African system of local taxation. It is argued that our system has too narrow a tax base-fixed property-to supply the needs of the modern city; that property taxation is iniquitous in its effects upon taxpayers; and that today it is being applied to finance categories of expenditure for which a tax on property was never intended. Some new thinking is required to devise a system that would supply a closer link between financial requirements and ability to pay.     

TRADE LIBERALISATION IN SOUTH AFRICA ONCE AGAIN

This paper attempts to reconcile and extend the debate in South Africa as to whether trade was liberalised in the nineties. The core studies in the debate are examined with a view to effecting their reconciliation. In particular the limitations of effective rates of protection as reflective of the stance of trade policy are explained and suggestions made for their use by policymakers. The paper concludes by suggesting that reliance on a single indicator such as effective rates of protection should be avoided.     

THE ECONOMICS OF SUICIDE IN SOUTH AFRICA

This study investigates the economics of suicide in South Africa using the Mortality and Causes of Death data from death notification as well as regional economic data for the 2006‐2008 period. Using an inflation rate that varies by month and across province of residence as a proxy for economic performance, the results indicate a negative relationship between inflation and suicide, suggesting that suicides are countercyclical. When controlling for month and province fixed effects, however, the inflation coefficient, albeit remaining negative, is no longer significant, except in the female sample. Suicide is more prevalent among younger individuals, while the greatest proportion of suicide is seen among men. Suicides also exhibit a strong seasonal variation, with peaks in spring and summer, with December having the highest suicide prevalence. The overall results indicate a negative but insignificant relationship between economic performance and suicide in South Africa, with socio‐economic differences and individual characteristics accounting for most of the variation in suicide.