n Journal of Public Administration - Fiscal constraints emanating from the last and final apartheid budget in South Africa in 1994




In his book, , Dye (1998: 116-125) discusses reasons why the poor are poor and points to public policy as a cause of poverty. During the apartheid years in South Africa (1948-1994) an apartheid budget was developed according to which allocations by the state were made based on the tax contributions by the various population groups to the Treasury (Van den Berg 1992: 66-67).

The primary social and economic (welfare) objectives of the first democratically elected ANC-government was published in their (RDP). One of its stated objectives is to strive for a more equitable distribution of income amongst various population groups in South Africa.
Changes in the welfare of the different population groups in South Africa can be measured through the construction and analyses of welfare budgets. These welfare budgets could then be examined to determine to what extent welfare redistribution did occur in 1994. They can also be used to predict the theoretical scope for future income redistribution through government taxation and expenditure that will allow the government to honour its social and economic (welfare) obligations to the majority of the population of South Africa.


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