“Sin taxes”: Do they have the power to drive the intended economic behaviour?
dc.contributor.author | Dlamini, Kenneth | |
dc.date.accessioned | 2011-05-05T08:06:05Z | |
dc.date.available | 2011-05-05T08:06:05Z | |
dc.date.issued | 2011-05-05 | |
dc.description | MM - P&DM | en_US |
dc.description.abstract | The purpose of the study is to investigate if taxing consumer products is the correct tool to use to drive consumer behaviour. The case study looks at the use of “sin” taxes in the South Africa context (2000 – 2005). The goals of the study were to establish the reasons for using “sin” taxes, to understand the economic contribution “sin” taxes make to overall revenue and GDP, and also to test if the use excise duties on beer has changed consumer behaviour towards drinking alcohol. Using excise duties has not produced the desired results because most excise duties are transferable to the consumer and the products they are levied on are highly price inelastic. To effectively control the use of alcohol the government would have to consider using a combination of strategies such as increasing age restriction, banning sale of alcohol on Sundays etc | en_US |
dc.identifier.uri | http://hdl.handle.net/10539/9648 | |
dc.language.iso | en | en_US |
dc.subject | Sin taxes | en_US |
dc.subject | Consumer behaviour | en_US |
dc.subject | Excise duties | en_US |
dc.title | “Sin taxes”: Do they have the power to drive the intended economic behaviour? | en_US |
dc.type | Thesis | en_US |