An Analysis of South Africa's Value Added Tax

An Analysis of South Africa's Value Added Tax

In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions in the...

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Bibliographic Details
Main Authors: Go, Delfin S., Kearney, Marna, Robinson, Sherman, Thierfelder, Karen
Format: Policy Research Working Paper
Language:English
Published: World Bank, Washington, DC 2012
Subjects:
ACCOUNTING
ADMINISTRATIVE COSTS
AGRICULTURE
BASE YEAR
CAPITAL FORMATION
COAL
COMMODITY TAXES
COMPLIANCE COSTS
CONSUMER PRICE INDEX
CONSUMERS
CONSUMPTION EXPENDITURES
CONSUMPTION TAXES
CORPORATE TAXES
DISTORTIONARY TAXES
DISTRIBUTION OF INCOME
ECONOMIC WELFARE
ECONOMISTS
ELASTICITIES
ELASTICITY
ELASTICITY OF SUPPLY
ELECTRICITY
EQUILIBRIUM
EQUILIBRIUM MODELS
EQUIVALENT VARIATION
EXCHANGE RATE
EXCISE TAXES
EXPORTS
FINANCIAL SECTOR
FINANCIAL SERVICES
FISCAL REFORM
FISHERIES
FISHING
FORESTRY
FUELS
GENERAL EQUILIBRIUM ANALYSIS
GENERAL EQUILIBRIUM MODEL
GOVERNMENT SPENDING
IMPORTS
INCOME
INCOME DISTRIBUTION
INCOME TAXES
INPUT USE
INTERMEDIATE GOODS
INTERMEDIATE INPUTS
LEISURE
LEVIES
MACROECONOMIC CONDITIONS
MACROECONOMICS
MARGINAL COST
MARGINAL PROPENSITY TO SAVE
MARGINAL WELFARE COSTS
MARKET CLEARING PRICES
METALS
OIL
PAYROLL TAXES
POLICY ENVIRONMENT
PRICE CHANGES
PRODUCERS
PUBLIC ECONOMICS
PUBLIC EXPENDITURE
PUBLIC FINANCE
PUBLIC FUNDS
PUBLIC GOODS
PURCHASING POWER
REAL WAGES
RETAIL SALES TAX
SALES TAXES
SAVINGS
SOCIAL SERVICES
STRUCTURAL CHANGE
TAX
TAX COLLECTION
TAX RATES
TAX REFORMS
TAX REVENUE
TAX SYSTEMS
TECHNICAL ASSISTANCE
TOTAL OUTPUT
TOTAL REVENUE
TRADE BALANCE
TRADE LIBERALIZATION
TRANSPORT
TREASURY
UNEMPLOYMENT
UTILITIES
VALUE ADDED
VALUE ADDED TAXES
WAGES
WATER SUPPLY
WELFARE ECONOMICS
WELFARE EFFECTS
Online Access:http://documents.worldbank.org/curated/en/2005/08/6090138/analysis-south-africas-value-added-tax
http://hdl.handle.net/10986/8630

Internet

http://documents.worldbank.org/curated/en/2005/08/6090138/analysis-south-africas-value-added-tax
http://hdl.handle.net/10986/8630

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