Depreciation allowances in South Africa

Estian Calitz, Eva Muwanga-Zake, Alexius Sithole and Wynnona Steyn

No wp-2020-49, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment. This paper tabulates the types of accelerated depreciation allowances in South Africa and calculates the magnitude of these benefits in addition to standard across-the-board accounting depreciation by companies. Using anonymized tax assessment data from the South African Revenue Service, the analysis generates the aggregate and sectoral composition of tax depreciation and tax investment allowances for 2014-17.

Keywords: Tax depreciation allowances; Tax investment allowances; Tax expenditures; Corporate income tax (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-acc and nep-pbe
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Journal Article: Depreciation allowances in South Africa (2021)
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