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An analysis of South Africa's value added tax

Author: Delfin S Go
Publisher: [Washington, D.C.] : World Bank, Africa Region, Office of the Chief Economist, [2005]
Series: Policy research working papers, 3671.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
"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 economy by computing the marginal cost of funds-the effect of raising government revenue by increasing the VAT rates on  Read more...
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Additional Physical Format: Print version:
Go, Delfin S.
Analysis of South Africa's value added tax.
[Washington, D.C.] : World Bank, Africa Region, Office of the Chief Economist, [2005]
(OCoLC)61488135
Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Delfin S Go
OCLC Number: 647454813
Reproduction Notes: Electronic reproduction. [S.l.] : HathiTrust Digital Library, 2010. MiAaHDL
Description: 1 online resource (21 pages) : illustrations.
Details: Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
Series Title: Policy research working papers, 3671.
Responsibility: Delfin S. Go [and others].

Abstract:

"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 economy by computing the marginal cost of funds-the effect of raising government revenue by increasing the VAT rates on household welfare. Then they evaluate alternative, revenue-neutral tax systems in which they reduce the VAT and raise income taxes. For the analysis, the authors use a computable general equilibrium (CGE) model with detailed specification of South Africa's tax system. Households are disaggregated into income deciles. They demonstrate that alternative tax structures can benefit low-income households without placing excess burdens on high-income households."--World Bank web site.

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