Advanced Search
MyIDEAS: Login to save this paper or follow this series

Indirect Taxation and Gender Equity: Evidence from South Africa

Contents:

Author Info

  • Daniela Casale
Registered author(s):

    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 bias is likely to exist in taxes that are levied on consumption expenditure, because men and women (and their households) spend their incomes on different types of goods, or on goods that are taxed differently. To estimate the gender incidence of indirect taxes, this study explores differences between households that are classified as more ‘female’ or more ‘male’ according to their demographic and economic attributes. The results suggest that the zero-rating of a selection of basic foodstuffs and fuel for household use is important in protecting ‘female-type’ households, especially those in the lowest expenditure quintiles and with children, from bearing an otherwise disproportionate share of the burden of these taxes. In contrast, high taxes on alcohol, tobacco and fuel for private transport result in a higher incidence on ‘male-type’ households, those in the middle and top quintiles and those without children. The paper also suggests ways in which the indirect tax system could be refined to further reduce the large gender (and income) inequities that exist in South Africa.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://econrsa.org/home/index.php?option=com_docman&task=doc_download&gid=214&Itemid=67
    Download Restriction: no

    Bibliographic Info

    Paper provided by Economic Research Southern Africa in its series Working Papers with number 193.

    as in new window
    Length: 24 pages
    Date of creation: 2010
    Date of revision:
    Handle: RePEc:rza:wpaper:193

    Contact details of provider:
    Postal: Newlands on Main, F0301 3rd Floor Mariendahl House, cnr Campground and Main Rds, Claremont, 7700 Cape Town
    Phone: 021 671-3980
    Fax: +27 21 671 3912
    Web page: http://www.econrsa.org/
    More information through EDIRC

    Related research

    Keywords: indirect taxes; incidence; gender equity; South Africa;

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

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

    Citations

    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:rza:wpaper:193. 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: (Yoemna Mosaval).

    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.