The ATI's PhD programme commenced in 2012 with its first uptake of students. During the April graduation ceremony the first PhD: Tax Policy was obtained by Dr Marius van Oordt, supervised by Prof Riel Franzsen and Prof Niek Schoeman. 

In his thesis titled "A quantitative measurement of policy options to inform value-added tax reform in South Africa", Dr van Oordt  provides policy recommendations based on empirical evidence of a number of ex ante policy changes.

This interdisciplinary study of law and economics represents the first formal study that considers the micro economic impact of VAT and government expenditure policy changes on households in South Africa. The policy recommendations provide valuable information to South African policy makers towards raising additional revenue from the VAT while increasing the equity of the tax and transfer systems.

The ATI congratulates Dr van Oordt on this significant acheivement.