REFERENCES
- BECKERMAN , W . 1979 . The impact of income maintenance payments on poverty in Britain, 1975 . The Economic Journal , 89 : 261 – 79 .
- BERLIN I 1969 Four essays on liberty Oxford: Oxford University Press
- CASE A DEATON A 1996 Large cash transfers to the elderly in South Africa Discussion Paper No. 176, Research Programme in Development Studies, Centre of International Studies. Princeton, NJ: Woodrow Wilson School of Public and International Affairs
- DIAMOND P 1996 Government provision and regulation of economic support in old age In Bruno. M & Pleskovic, B (Eds) Annual World Bank conference on development economics Washington, DC: World Bank 83 103
- DOWNIE JA 1997 & 2002 The essentials of retirement fund management in southern Africa Durban: Butterworths
- FRIEDMAN M FRIEDMAN R 1982 Capitalism and freedom Chicago: University of Chicago Press
- HEMMING R 1991 Public expenditure and resource allocation In Chu, K & Hemming, R (Eds) Public expenditure handbook: a guide to public policy issues in developing countries Washington, DC: International Monetary Fund 19 25
- KATZ COMMISSION 1995 Third interim report of the Commission of Inquiry into Certain Aspects of the Tax Structure of South Africa Pretoria: Government Printer
- KETOLA R 2003 Retirement funds In Van Zyl, C, Botha, Z & Skerritt, P (Eds) Understanding South African financial markets Pretoria: Van Schaik 163 79
- KRUGER J 1992 State provision of social security: some theoretical, comparative and historical perspectives with reference to South Africa Unpublished MCom thesis. Stellenbosch: University of Stellenbosch
- LE ROUX P 1995 Poverty and social policies: some critical policy choices for South Africa In Smith Commission Report of the Committee on Strategy and Policy Review of Retirement Provision in South Africa, Annexure S1 Pretoria: Government Printer 4 16
- LUND , F . 1993 . State social benefits in South Africa . International Social Security Review , 46 (1) : 5 – 25 .
- MANUEL T 1998 Budget speech 11 March. Pretoria: National Treasury
- MANUEL T 2000 Budget speech 23 February. Pretoria: National Treasury
- MOUTON COMMITTEE 1992 Report of the Committee of Investigation into a Retirement Provision System for South Africa, volumes 1 & 2 Pretoria: Government Printer
- NATIONAL TREASURY 1996 Budget review Pretoria: Government Printer
- POLLAK H 1981 State social pensions, grants and social welfare In Van der Horst, ST & Reid, J (Eds) Race discrimination in South Africa: A review Cape Town: David Philip 152 85
- REGISTRAR OF PENSION FUNDS 1997 Thirty‐ninth annual report of the Registrar of Pension Funds Pretoria: Financial Services Board
- REGISTRAR OF PENSION FUNDS 1999 Forty‐first annual report of the Registrar of Pension Funds Pretoria: Financial Services Board
- REGISTRAR OF PENSION FUNDS 2001 Forty‐third annual report of the Registrar of Pension Funds Pretoria: Financial Services Board
- SAKE BEELD 2000 Ernstige vrae oor aktuarisse van SA [Serious questions about actuaries in SA]. Johannesburg, 27 November
- SAMUELSON , PA . 1975 . Optimum social security in a life‐cycle growth model . International Economic Review , 16 (3) : 539 – 44 .
- SMITH COMMITTEE 1995 Report of the Committee on Strategy and Policy Review of Retirement Provision in South Africa Pretoria: Government Printer
- SOUTH AFRICA 1956 Pensions Funds Act of 1956 Pretoria: Government Printer
- SOUTH AFRICA 1995 Labour Relations Act, No. 66 Pretoria: Government Printer
- SOUTH AFRICA 2001a Pension Funds Second Amendment Act, No. 39 Pretoria: Government Printer
- SOUTH AFRICA 2001b Unemployment Insurance Act, No. 63 Pretoria: Government Printer
- SOUTH AFRICAN RESERVE BANK (SARB) 2002 Quarterly Bulletin December. Pretoria: SARB
- SOUTH AFRICAN REVENUE SERVICES (SARS) 1999 Income taxation: information brochure IB12 S(B) Pretoria: Government Printer
- SOUTH AFRICAN REVENUE SERVICES (SARS) 2003 Guidelines for provisional tax IRP12, volume 39 Pretoria: Government Printer
- SUPERINTENDENCE OF PENSION FUND ADMINISTRATORS (SPFA) 1995 The Chilean pension system Studies Division. Santiago: SPFA
- TAYLOR COMMISSION 2002 Transforming the present – protecting the future: consolidated report Report of the Committee of Inquiry into a Comprehensive System of Social Security for South Africa. Available online at http://www.welfare.gov.za/Documents/2002/2002.htm
- VAN DER BERG S 1994 Issues in South African social security Unpublished background document prepared for the World Bank. Washington, DC: World Bank
- VAN DER MERWE T 1996 Bestaansbeveiliging: 'n Ekonomiese perspektief [Social security: an economic perspective.] Unpublished DLitt et Phil thesis. Pretoria: University of South Africa
- WORLD BANK 1994 Averting the old‐age crisis: policies to protect the old and promote growth Oxford: Oxford University Press