Advanced Search
MyIDEAS: Login to save this article or follow this journal

Poverty Issues for Zero Rating VAT in South Africa

Contents:

Author Info

  • Alderman, Harold
  • del Ninno, Carlo

Abstract

Governments often include equity considerations when determining rates for value added taxes (VAT). This paper explores the implication of current and proposed tax exemptions in South Africa from the perspective of their impact on the expenditures of the poor and on the calorie and protein consumption of low-income households. Maize, which is currently exempted from VAT, is shown to be the best choice for low tax rates from both the standpoints of equity and the impact on the food consumption of the poor. In contrast, lower tax rates on fluid milk, which is currently exempted from VAT, and meat, for which an exemption has been proposed, are not good vehicles for assisting the poor. The paper illustrates the revenue foregone with zero tax rates on these commodities and compares the tax relief for the poor and change in nutrients consumed from alternative tax exemptions. Copyright 1999 by Oxford University Press.

Download Info

To our knowledge, this item is not available for download. To find whether it is available, there are three options:
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.

Bibliographic Info

Article provided by Centre for the Study of African Economies (CSAE) in its journal Journal of African Economies.

Volume (Year): 8 (1999)
Issue (Month): 2 (July)
Pages: 182-208

as in new window
Handle: RePEc:oup:jafrec:v:8:y:1999:i:2:p:182-208

Contact details of provider:
Postal: Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK
Phone: +44-(0)1865 271084
Fax: 01865 267 985
Email:
Web page: http://www.jae.oupjournals.org/
More information through EDIRC

Order Information:
Web: http://www.oup.co.uk/journals

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Haggblade, Steven & Nielson, Hunter & Govereh, Jones & Dorosh, Paul A., 2008. "Potential Consequences of Intra-Regional Trade in Short-Term Food Security Crises in Southeastern Africa," Food Security Collaborative Working Papers 55376, Michigan State University, Department of Agricultural, Food, and Resource Economics.
  2. John Cockburn & Hélène Maisonnave & Véronique Robichaud & Luca Tiberti, 2013. "Fiscal Space and Public Spending on Children in Burkina Faso," Cahiers de recherche 1308, CIRPEE.
  3. Alderman, Harold & Lindert, Kathy, 1998. "The Potential and Limitations of Self-Targeted Food Subsidies," World Bank Research Observer, World Bank Group, vol. 13(2), pages 213-29, August.
  4. Woldu, Thomas & Abebe, Girum & Lamoot, Indra & Minten, Bart, 2013. "Urban food retail in Africa: The case of Addis Ababa, Ethiopia," ESSP working papers 50, International Food Policy Research Institute (IFPRI).
  5. World Bank, 2008. "Regional Trade in Food Staples : Prospects for Stimulating Agricultural Growth and Moderation Food Security Crises in Eastern and Southern Africa," World Bank Other Operational Studies 7829, The World Bank.
  6. Margaret Grosh & Carlo del Ninno & Emil Tesliuc & Azedine Ouerghi, 2008. "For Protection and Promotion : The Design and Implementation of Effective Safety Nets," World Bank Publications, The World Bank, number 6582, October.
  7. Sònia Muñoz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform," IMF Working Papers 03/232, International Monetary Fund.
  8. Dorosh, Paul A. & Dradri, Simon & Haggblade, Steven, 2009. "Regional trade, government policy and food security: Recent evidence from Zambia," Food Policy, Elsevier, vol. 34(4), pages 350-366, August.
  9. Dorosh, Paul A. & Dradri, Simon & Haggblade, Steven, 2007. "Alternative Instruments for Ensuring Food Security and Price Stability in Zambia," Food Security Collaborative Working Papers 54488, Michigan State University, Department of Agricultural, Food, and Resource Economics.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:oup:jafrec:v:8:y:1999:i:2:p:182-208. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Oxford University Press) or (Christopher F. Baum).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.