Browsing by Author "Mabunda, Sibongiseni Sharon-rose"

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    VAT Policy Reform in South Africa: An Equitable Redress to Income Inequality
    (University of the Witwatersrand, Johannesburg, 2022) Mabunda, Sibongiseni Sharon-rose; Kolitz, Maeve
    The purpose of this research report is to discuss how VAT reform can reduce inequality and bridge the gap between the rich and the poor. It comprises a review of quantitative and qualitative evidence and provides an overview of VAT as a consumption tax and its role in the economy and social equity.