An Analysis of South Africa's Value Added Tax

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dc.creatorKearney, Marna
dc.creatorGo, Delfin S.
dc.creatorRobinson, Sherman
dc.creatorThierfelder, Karen
dc.date2012-06-21T14:47:29Z
dc.date2012-06-21T14:47:29Z
dc.date2005-08
dc.date.accessioned2026-07-01T01:16:58Z
dc.descriptionIn 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.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2005/08/6090138/analysis-south-africas-value-added-tax
dc.identifierhttps://hdl.handle.net/10986/8630
dc.identifierhttps://doi.org/10.1596/1813-9450-3671
dc.identifier.urihttp://hdl.handle.net/123456789/416694
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relationPolicy Research Working Paper; No. 3671
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectACCOUNTING
dc.subjectADMINISTRATIVE COSTS
dc.subjectAGRICULTURE
dc.subjectBASE YEAR
dc.subjectCAPITAL FORMATION
dc.subjectCOAL
dc.subjectCOMMODITY TAXES
dc.subjectCOMPLIANCE COSTS
dc.subjectCONSUMER PRICE INDEX
dc.subjectCONSUMERS
dc.subjectCONSUMPTION EXPENDITURES
dc.subjectCONSUMPTION TAXES
dc.subjectCORPORATE TAXES
dc.subjectDISTORTIONARY TAXES
dc.subjectDISTRIBUTION OF INCOME
dc.subjectECONOMIC WELFARE
dc.subjectECONOMISTS
dc.subjectELASTICITIES
dc.subjectELASTICITY
dc.subjectELASTICITY OF SUPPLY
dc.subjectELECTRICITY
dc.subjectEQUILIBRIUM
dc.subjectEQUILIBRIUM MODELS
dc.subjectEQUIVALENT VARIATION
dc.subjectEXCHANGE RATE
dc.subjectEXCISE TAXES
dc.subjectEXPORTS
dc.subjectFINANCIAL SECTOR
dc.subjectFINANCIAL SERVICES
dc.subjectFISCAL REFORM
dc.subjectFISHERIES
dc.subjectFISHING
dc.subjectFORESTRY
dc.subjectFUELS
dc.subjectGENERAL EQUILIBRIUM ANALYSIS
dc.subjectGENERAL EQUILIBRIUM MODEL
dc.subjectGOVERNMENT SPENDING
dc.subjectIMPORTS
dc.subjectINCOME
dc.subjectINCOME DISTRIBUTION
dc.subjectINCOME TAXES
dc.subjectINPUT USE
dc.subjectINTERMEDIATE GOODS
dc.subjectINTERMEDIATE INPUTS
dc.subjectLEISURE
dc.subjectLEVIES
dc.subjectMACROECONOMIC CONDITIONS
dc.subjectMACROECONOMICS
dc.subjectMARGINAL COST
dc.subjectMARGINAL PROPENSITY TO SAVE
dc.subjectMARGINAL WELFARE COSTS
dc.subjectMARKET CLEARING PRICES
dc.subjectMETALS
dc.subjectOIL
dc.subjectPAYROLL TAXES
dc.subjectPOLICY ENVIRONMENT
dc.subjectPRICE CHANGES
dc.subjectPRODUCERS
dc.subjectPUBLIC ECONOMICS
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC GOODS
dc.subjectPURCHASING POWER
dc.subjectREAL WAGES
dc.subjectRETAIL SALES TAX
dc.subjectSALES TAXES
dc.subjectSAVINGS
dc.subjectSOCIAL SERVICES
dc.subjectSTRUCTURAL CHANGE
dc.subjectTAX
dc.subjectTAX COLLECTION
dc.subjectTAX RATES
dc.subjectTAX REFORMS
dc.subjectTAX REVENUE
dc.subjectTAX SYSTEMS
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTOTAL OUTPUT
dc.subjectTOTAL REVENUE
dc.subjectTRADE BALANCE
dc.subjectTRADE LIBERALIZATION
dc.subjectTRANSPORT
dc.subjectTREASURY
dc.subjectUNEMPLOYMENT
dc.subjectUTILITIES
dc.subjectVALUE ADDED
dc.subjectVALUE ADDED TAXES
dc.subjectWAGES
dc.subjectWATER SUPPLY
dc.subjectWELFARE ECONOMICS
dc.subjectWELFARE EFFECTS
dc.titleAn Analysis of South Africa's Value Added Tax

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