Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis
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References listed on IDEAS
- Servaas van der Berg, 2009. "Fiscal incidence of social spending in South Africa, 2006," Working Papers 10/2009, Stellenbosch University, Department of Economics.
- Sònia Muñoz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform; The Case of Ethiopia," IMF Working Papers 03/232, International Monetary Fund.
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KeywordsValue added tax; expenditure patterns; regressivity; zero-rating; equity gain; optimal targeting; basic foodstuffs; sub-categories of vegetables; South Africa;
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-05-15 (Accounting & Auditing)
- NEP-AFR-2012-05-15 (Africa)
- NEP-ALL-2012-05-15 (All new papers)
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