(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.
