Poverty issues for zero rating value-added tax (VAT) in South Africa (English)

Value added taxes potentially distort consumer behaviors less than many forms of indirect taxes and may therefore be comparatively efficient in generating government revenues. However, they involve some drawbacks, both in terms of efficiency and equity. This paper investigates how well exemptions to the VAT have been targeted. It uses figures from the 1993 Living Standards and Development Survey to identify how well the exemptions worked to reduce...

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Author

Alderman,Harold H.;

Del Ninno,Carlo;
Document Date
1999/02/28
Document Type
Departmental Working Paper
Report Number
19336
Volume No
1
Total Volume(s)
1
Country
South Africa,
Region
Eastern and Southern Africa,
Disclosure Date
2010/07/01
Doc Name
Poverty issues for zero rating value-added tax (VAT) in South Africa
Keywords
analysis using household data

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Citation

Alderman,Harold H.; Del Ninno,Carlo.

Poverty issues for zero rating value-added tax (VAT) in South Africa (English). South Africa poverty and inequality informal discussion paper series Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/912781468777030753

Poverty issues for zero rating value-added tax (VAT) in South Africa (English)

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