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Indirect Taxation and Gender Equity: Evidence from South Africa

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  • Daniela Casale

Abstract

This paper explores the equity implications of indirect or consumption taxes from a gender perspective, using detailed expenditure data for South Africa. While a growing literature on the incidence of indirect taxes investigates their impact on the income distribution in developing countries, there is little work on whether indirect taxes have differential gender outcomes. Gender […]

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  • Daniela Casale, 2010. "Indirect Taxation and Gender Equity: Evidence from South Africa," Working Papers 193, Economic Research Southern Africa.
    • Handle: RePEc:rza:wpaper:193
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    References listed on IDEAS

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    1. Ahmad,Etisham & Stern,Nicholas, 1991. "The Theory and Practice of Tax Reform in Developing Countries," Cambridge Books, Cambridge University Press, number 9780521265638.
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    Cited by:

    1. Maryam Akmal & Sanjeev Gupta & João Tovar Jalles, 2020. "Tax Revenue Reforms and Income Distribution in Developing Countries," Policy Papers 175b, Center for Global Development.
    2. Margherita Scarlato & Giorgio D'Agostino, 2016. "Gender Disparities In The South African Labour Market: The Impact Of The Child Support Grant," Departmental Working Papers of Economics - University 'Roma Tre' 0210, Department of Economics - University Roma Tre.
    3. Samantha Greenspun & Nora Lustig, 2013. "Gendered Fiscal Incidence Analysis. A Review of the Literature," Commitment to Equity (CEQ) Working Paper Series 76, Tulane University, Department of Economics.
    4. Gemma Wright & Michael Noble & Helen Barnes & David McLennan & Michell Mpike, 2016. "SAMOD, a South African tax-benefit microsimulation model: Recent developments," WIDER Working Paper Series 115, World Institute for Development Economic Research (UNU-WIDER).
    5. Gupta, Sanjeev & Jalles, João Tovar, 2022. "Do tax reforms affect income distribution? Evidence from developing countries," Economic Modelling, Elsevier, vol. 110(C).
    6. Imaobong Akpan & Mª Josep Cascant‐Sempere, 2022. "Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria," Poverty & Public Policy, John Wiley & Sons, vol. 14(3), pages 287-306, September.
    7. Laura Rossouw & Hana Ross, 2021. "Understanding Period Poverty: Socio-Economic Inequalities in Menstrual Hygiene Management in Eight Low- and Middle-Income Countries," IJERPH, MDPI, vol. 18(5), pages 1-14, March.
    8. Gemma Wright & Michael Noble & Helen Barnes & David McLennan & Michell Mpike, 2016. "SAMOD, a South African tax-benefit microsimulation model: Recent developments," WIDER Working Paper Series wp-2016-115, World Institute for Development Economic Research (UNU-WIDER).

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    More about this item

    Keywords

    South Africa; taxation;

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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