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Tax financing options for new social protection instruments: The equity implications of taxing more to expand the South African social security system

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  • Maya Goldman
  • Ntuthuko Hlela

Abstract

In this paper, we use a static fiscal incidence analysis model to evaluate the poverty and inequality impacts of using fiscal policy to finance expanded social spending in South Africa. We assess three methods to enhance the social protection system's equity objectives: increasing the size and/or coverage of the existing Social Relief of Distress grant and introducing a universal or working-age basic income grant.

Suggested Citation

  • Maya Goldman & Ntuthuko Hlela, 2024. "Tax financing options for new social protection instruments: The equity implications of taxing more to expand the South African social security system," WIDER Working Paper Series wp-2024-56, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2024-56
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2024-56-tax-financing-options-new-social-protection-instruments.pdf
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    References listed on IDEAS

    as
    1. Ihsaan Bassier & Joshua Budlender & Maya Goldman, 2022. "Social distress and (some) relief: Estimating the impact of pandemic job loss on poverty in South Africa," WIDER Working Paper Series wp-2022-80, World Institute for Development Economic Research (UNU-WIDER).
    2. Johannes Hermanus Kemp, 2020. "The elasticity of taxable income: New data and estimates for South Africa," WIDER Working Paper Series wp-2020-29, World Institute for Development Economic Research (UNU-WIDER).
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    More about this item

    Keywords

    Fiscal policy; Fiscal incidence; Social spending; Inequality; Poverty; Taxes and transfers;
    All these keywords.

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