Mabunda, Sibongiseni Sharon-rose2024-06-062024-06-062022Mabunda, Sibongiseni . (2024). The role of design houses [Master’s dissertation PhD thesis, University of the Witwatersrand, Johannesburg]. Wiredspace. https://hdl.handle.net/10539/38608https://hdl.handle.net/10539/38608A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specializing in Taxation) Johannesburg, 2022The 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.en© 2022 University of the Witwatersrand, Johannesburg. All rights reserved. The copyright in this work vests in the University of the Witwatersrand, Johannesburg. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of University of the Witwatersrand, Johannesburg. Rights HolderVAT ReformEquityVertical EquitHorizontal EquityInequalityUCTDIncome InequalityTaxpayerIncome RedistributionTax Incidence or Tax BurdenSDG-8: Decent work and economic growthSDG-10: Reduced inequalitiesDissertationUniversity of the Witwatersrand, Johannesburg