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Reza C. Daniels & Lawrence Edwards (2006)
This paper evaluates how tariff liberalisation affected households in South Africa over the period 1995, 2000 and 2004, focusing specifically on the incidence of tariffs over the expenditure distribution. Data from Statistics South Africa's 2000 Income and Expenditure Survey (IES) was recoded to conform to the Supply and Use Table definitions of aggregate commodity groups (see the Appendix for the full list of commodities and their nominal tariffs over the relevant periods). This then allowed us to isolate the impacts of the change to South Africa's tariff regime on households.