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The impact of the 2018 VAT rate increase on the South African tax policy on the zero rating of merit goods
The 2018 Value-Added Tax (VAT) rate increase caused a national debate on the regressive nature of VAT and its impact on the poor. This study assessed whether an appropriate response is to include further zero-rated items and to analyse which items should be selected. This study confirmed that VAT is...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2021
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