Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Ms. Sònia Muñoz & Stanley Sang-Wook Cho, 2003. "Social Impact of a Tax Reform: The Case of Ethiopia," IMF Working Papers 2003/232, International Monetary Fund.
- Bird, Richard M., 2008.
"Tax challenges facing developing countries,"
Working Papers
08/als1, National Institute of Public Finance and Policy.
- Richard M. Bird, 2008. "Tax Challenges Facing Developing Countries," Working Papers id:1618, eSocialSciences.
- Richard Bird, 2008. "Tax Challenges Facing Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0802, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Servaas van der Berg, 2009. "Fiscal incidence of social spending in South Africa, 2006," Working Papers 10/2009, Stellenbosch University, Department of Economics.
- Alderman, Harold & del Ninno, Carlo, 1999. "Poverty Issues for Zero Rating VAT in South Africa," Journal of African Economies, Centre for the Study of African Economies, vol. 8(2), pages 182-208, July.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Sandra Boatemaa Kushitor & Scott Drimie & Rashieda Davids & Casey Delport & Corinna Hawkes & Tafadzwanashe Mabhaudhi & Mjabuliseni Ngidi & Rob Slotow & Laura M. Pereira, 2022. "The complex challenge of governing food systems: The case of South African food policy," Food Security: The Science, Sociology and Economics of Food Production and Access to Food, Springer;The International Society for Plant Pathology, vol. 14(4), pages 883-896, August.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2018.
"Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia,"
International Social Security Review, John Wiley & Sons, vol. 71(1), pages 3-24, January.
- Kalle Hirvonen & Giulia Mascagni & Keetie Roelen, 2016. "Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia," WIDER Working Paper Series wp-2016-111, World Institute for Development Economic Research (UNU-WIDER).
- Céline DE QUATREBARBES & Luc SAVARD & Dorothée BOCCANFUSO, 2011.
"Can the removal of VAT Exemptions support the Poor? The Case of Niger,"
Working Papers
201106, CERDI.
- Céline DE QUATREBARBES & Dorothée BOCCANFUSO & Luc SAVARD, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers 201511, CERDI.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Working Papers halshs-00577148, HAL.
- Celine de Quatrebarbes & Dorothée Boccanfuso & Luc Savard, 2015. "Can the removal of VAT Exemptions support the Poor? The case of Niger," Working Papers halshs-01151644, HAL.
- Dorothée Boccanfuso & Céline de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," Cahiers de recherche 11-04, Departement d'économique de l'École de gestion à l'Université de Sherbrooke, revised 05 Dec 2015.
- Dorothée Boccanfuso & Celine de Quatrebarbes & Luc Savard, 2011. "Can the removal of VAT Exemptions support the Poor? The Case of Niger," CERDI Working papers halshs-00577148, HAL.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020.
"Informality, Consumption Taxes and Redistribution,"
The Warwick Economics Research Paper Series (TWERPS)
1277, University of Warwick, Department of Economics.
- Bachas,Pierre Jean & Gadenne,Lucie & Jensen,Anders, 2020. "Informality, Consumption Taxes and Redistribution," Policy Research Working Paper Series 9267, The World Bank.
- Bachas, Pierre & Gadenne, Lucie & Jensen, Anders, 2020. "Informality, Consumption Taxes and Redistribution," CAGE Online Working Paper Series 487, Competitive Advantage in the Global Economy (CAGE).
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," IFS Working Papers W20/14, Institute for Fiscal Studies.
- Gadenne, Lucie & Jensen, Anders & Bachas, Pierre, 2020. "Informality, Consumption Taxes and Redistribution," CEPR Discussion Papers 14945, C.E.P.R. Discussion Papers.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2020. "Informality, Consumption Taxes and Redistribution," NBER Working Papers 27429, National Bureau of Economic Research, Inc.
- Pierre Bachas & Lucie Gadenne & Anders Jensen, 2022. "Informality, Consumption Taxes and Redistribution," Working Papers 945, Queen Mary University of London, School of Economics and Finance.
- Anders Jensen & Pierre Bachas & Lucie Gadenne, 2021. "Informality, Consumption Taxes and Redistribution," CID Working Papers 407, Center for International Development at Harvard University.
- Ahrens, Joachim & Schweickert, Rainer & Zenker, Juliane, 2011.
"Varieties of capitalism, governance and government spending: A cross-section analysis,"
PFH Forschungspapiere/Research Papers
2011/01, PFH Private University of Applied Sciences, Göttingen.
- Ahrens, Joachim & Schweickert, Rainer & Zenker, Juliane, 2011. "Varieties of capitalism, governance and government spending: A cross-section analysis," Kiel Working Papers 1726, Kiel Institute for the World Economy (IfW Kiel).
- UNDP Regional Bureau for Africa & Bruno Martorano & Giovanni Andrea Cornia, "undated". "Inequality and Growth in an Agricultural-led Development Model: The case of Ethiopia over 1995-2011," UNDP Africa Policy Notes 2017-14, United Nations Development Programme, Regional Bureau for Africa.
- repec:idq:ictduk:13711 is not listed on IDEAS
- Odd-Helge Fjeldstad, 2013. "Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series wp-2013-010, World Institute for Development Economic Research (UNU-WIDER).
- Mohammed Abdullahi Umar & Chek Derashid & Idawati Ibrahim, 2017. "What Is Wrong With the Fiscal Social Contract of Taxation in Developing Countries? A Dialogue With Self-Employed Business Owners in Nigeria," SAGE Open, , vol. 7(4), pages 21582440177, December.
- 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).
- Belal Fallah, 2014. "The Pros and Cons of Formalizing Informal MSES in the Palestinian Economy," Working Papers 893, Economic Research Forum, revised Dec 2014.
- Levin, Mark (Левин, Марк) & Matrosova, Kseniya (Матросова, Ксения), 2017. "Development and Analysis of Economic Models of Innovation Incentives [Разработка И Исследование Экономических Моделей Стимулирования Инновационных Процессов]," Working Papers 061713, Russian Presidential Academy of National Economy and Public Administration.
- 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.
- Temitope J. Laniran, 2017. "Fiscal regimes in resource dependent African states: a political economy game," Research Africa Network Working Papers 17/037, Research Africa Network (RAN).
- Vaqar Ahmed & Cathal O'Donoghue, 2009.
"Redistributive Effect of Personal Income Taxation in Pakistan,"
Working Papers
0143, National University of Ireland Galway, Department of Economics, revised 2009.
- Ahmed, Vaqar & O'Donoghue, Cathal, 2009. "Redistributive effect of personal income taxation in Pakistan," MPRA Paper 16700, University Library of Munich, Germany.
- Daniel Abraham Mengistu, 2014. "The Impact of Fiscal Policy on Poverty in Ethiopia: a Computable General Equilibrium Microsimulation Analysis," Ethiopian Journal of Economics, Ethiopian Economics Association, vol. 22(01), November.
- Keen, Michael & Lockwood, Ben, 2010.
"The value added tax: Its causes and consequences,"
Journal of Development Economics, Elsevier, vol. 92(2), pages 138-151, July.
- Keen, Michael & Lockwood, Ben, 2007. "The Value Added Tax : Its Causes and Consequences," The Warwick Economics Research Paper Series (TWERPS) 801, University of Warwick, Department of Economics.
- Mr. Ben Lockwood & Mr. Michael Keen, 2007. "The Value-Added Tax: Its Causes and Consequences," IMF Working Papers 2007/183, International Monetary Fund.
- Michael Keen & Ben Lockwood, 2007. "The Value Added Tax: Its Causes and Consequences," Economics Working Papers ECO2007/09, European University Institute.
- Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Raghbendra Jha & T. Palanivel, 2007.
"Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region,"
ASARC Working Papers
2007-02, The Australian National University, Australia South Asia Research Centre.
- Raghbendra Jha & T. Palanivel, 2007. "Resource Augmentation for Meeting the Millennium Development Goals in the Asia Pacific Region," Departmental Working Papers 2007-02, The Australian National University, Arndt-Corden Department of Economics.
- repec:rac:ecchap:2017-14 is not listed on IDEAS
- Alderman, Harold & Lindert, Kathy, 1998. "The Potential and Limitations of Self-Targeted Food Subsidies," The World Bank Research Observer, World Bank, vol. 13(2), pages 213-229, August.
- Temitope J. Laniran & Damilola Adeleke, 2024. "Does natural resource hinder, taxation capacity and accountability? A case of selected oil abundant developing countries," Journal of Social and Economic Development, Springer;Institute for Social and Economic Change, vol. 26(2), pages 499-520, August.
- Gervasio SEMEDO & Bertrand LAPORTE & Asbath ALASSANI, 2022. "How does tax structure affect income inequality? Empirical evidence from Sub-Saharan Africa," LEO Working Papers / DR LEO 2960, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
More about this item
Keywords
Value added tax; expenditure patterns; regressivity; zero-rating; equity gain; optimal targeting; basic foodstuffs; sub-categories of vegetables; South Africa;All these keywords.
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-05-15 (Accounting and Auditing)
- NEP-AFR-2012-05-15 (Africa)
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sza:wpaper:wpapers159. See general information about how to correct material in RePEc.
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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Melt van Schoor (email available below). General contact details of provider: https://edirc.repec.org/data/desunza.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.