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Improving the targeting of zero-rated basic foodstuffs under value added tax (VAT) in South Africa - An exploratory analysis
(Stellenbosch University, 2012)
VAT 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 ...
Trends on the hours worked of the employed, 1997 – 2011
(ECONOMIC RESEARCH SOUTHERN AFRICA, 2012)
This paper analyses trends in hours worked from South African household survey data for the period 1997 — 2011. The purpose of the paper is fourfold. First, the paper provides an overview on the trends in hours worked of ...