Documents & Reports

An Analysis of South Africa's Value Added Tax (English)


In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT...  See More +


  • Go, Delfin S.; Kearney, Marna; Robinson, Sherman; Thierfelder, Karen;
  • 2005/08/01
  • Policy Research Working Paper;
  • WPS3671
  • 1
  • 1
  • South Africa
  • Africa
  • 2010/07/01
  • Disclosed
  • An Analysis of South Africa's Value Added Tax
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Complete Report in English

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