Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis

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dc.contributor.authorYu, Derek
dc.contributor.authorJansen, Ada
dc.contributor.authorStoltz, Elizabeth
dc.date.accessioned2021-04-16T09:25:10Z
dc.date.available2021-04-16T09:25:10Z
dc.date.issued2012
dc.description.abstractVAT without any exemptions or zero-rating is regressive. Since the inception of VAT in South Africa, there has been an ongoing debate around the issue of zero-rating to alleviate the burden on poor households. This paper uses vegetables as an example and conducts tax incidence analyses to compare the relative burden of VAT on vegetables for various income groups. It finds that differential treatment of the zero-rating of VAT on various categories of vegetables could be beneficial in terms of relative equity gains. It is suggested frozen vegetables remains zero-rated, whereas canned vegetables and some fresh vegetables items be zero-rated.en_US
dc.identifier.citationAda Jansen & Elizabeth Stoltz & Derek Yu, 2012. "Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis," Working Papers 07/2012, Stellenbosch University, Department of Economics.en_US
dc.identifier.urihttps://www.ekon.sun.ac.za/wpapers/2012/wp072012/wp-07-2012.pdf
dc.identifier.urihttp://hdl.handle.net/10566/6065
dc.language.isoenen_US
dc.publisherStellenbosch Universityen_US
dc.subjectValue added taxen_US
dc.subjectExpenditure patternsen_US
dc.subjectRegressivityen_US
dc.subjectZero-ratingen_US
dc.subjectEquity gainen_US
dc.titleImproving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysisen_US
dc.typeWorking Paperen_US

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