UP Taxation academics celebrate publication of research on sin tax consequences of a pandemic

Posted on March 24, 2022

Two researchers in the Faculty of Economic and Management Sciences’ Department of Taxation have been celebrated for the publication of an article in the New Zealand Journal of Taxation Law and Policy.
Professor Teresa Pidduck and Sumarie Swanepoel’s article, titled ’Sobering up in South Africa: The Sin Tax Consequences of a Pandemic’, made an impact less than a month after publication. The publication is in the top ten list of downloads and both UP academics have been approached by other researchers for research collaboration as a result. 
“In the article, we describe how the South African government has responded to the COVID‑19 crisis through fiscal measures, with a particular focus on the alcohol and tobacco prohibitions. These were considered two severe and fairly unique measures implemented by the government,” say the authors.
They add that these two measures had an impact on the sin taxes received by the fiscus for the duration of the prohibitions, but also had less obvious other short‑ and long‑term fiscal impacts, as well as various social, political and legal implications.
The article reviews the tobacco and alcohol prohibitions, the responses by commentators, and the short‑ and long‑term effects of these prohibitions on the fiscus and the economy, citing a particular need for a renewed focus on the excise duties on these two products. 
The New Zealand Journal of Taxation Law and Policy, is A rated on the Australian Business Deans Council (ABDC) list, which is indicative of the exceptional quality of the journal and the publication. 
We congratulate both Prof Teresa Pidduck and Sumarie Swanepoel for their impactful publication. 
Pidduck, T and Swanepoel, S. (2021), "Sobering up in South Africa: The Sin Tax Consequences of a Pandemic", New Zealand Journal of Taxation Law and Policy. Vol. 27. No. 4. pp. 331-352. ISSN: 1322-4417. https://www.thomsonreuters.co.nz/new-zealand-journal-of-taxation-law-and-policy/productdetail/121315
Published by Nonkululeko Kubeka Moyo

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