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Exploring the potential incidence of corporate income tax in South Africa
The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the d...
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| Format: | Thesis |
| Language: | English English |
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School of Economics
2026
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| _version_ | 1869483663034417152 |
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| access_status_str | Open Access |
| author | De Jong, Jesse Rae Phumlani |
| author2 | Davids, Allan |
| author_browse | Davids, Allan De Jong, Jesse Rae Phumlani |
| author_facet | Davids, Allan De Jong, Jesse Rae Phumlani |
| author_sort | De Jong, Jesse Rae Phumlani |
| collection | Thesis |
| description | The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the developing world. However, in recent years there has been an increasing amount of research being conducted, particularly from the developed world, that argues that a significant proportion of the burden of corporate income taxation is borne by labour. There is reason to believe that this is also the case in South Africa. I describe the equity outcomes for the South African tax system given passthrough of the corporate income tax onto labour. This suggests that if there is passthrough of the CIT onto labour, this would reduce the progressivity of South Africa's direct taxes. This suggests that the design and rate at which the corporate income tax is set must be considered through the lens of potential passthrough and that the corporate income tax may be reducing the degree to which South Africa's tax system is progressive and redistributive. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/43374 |
| institution | University of Cape Town (South Africa) |
| language | English eng |
| last_indexed | 2026-07-01T04:02:34.377Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | School of Economics |
| publisherStr | School of Economics |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/43374 Exploring the potential incidence of corporate income tax in South Africa De Jong, Jesse Rae Phumlani Davids, Allan Tax South Africa The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the developing world. However, in recent years there has been an increasing amount of research being conducted, particularly from the developed world, that argues that a significant proportion of the burden of corporate income taxation is borne by labour. There is reason to believe that this is also the case in South Africa. I describe the equity outcomes for the South African tax system given passthrough of the corporate income tax onto labour. This suggests that if there is passthrough of the CIT onto labour, this would reduce the progressivity of South Africa's direct taxes. This suggests that the design and rate at which the corporate income tax is set must be considered through the lens of potential passthrough and that the corporate income tax may be reducing the degree to which South Africa's tax system is progressive and redistributive. 2026-06-24T13:30:11Z 2026-06-24T13:30:11Z 2026 2026-06-24T13:26:11Z Thesis / Dissertation Masters MCom http://hdl.handle.net/11427/43374 en eng application/pdf School of Economics Faculty of Commerce University of Cape Town |
| spellingShingle | Tax South Africa De Jong, Jesse Rae Phumlani Exploring the potential incidence of corporate income tax in South Africa |
| thesis_degree_str | Master's |
| title | Exploring the potential incidence of corporate income tax in South Africa |
| title_full | Exploring the potential incidence of corporate income tax in South Africa |
| title_fullStr | Exploring the potential incidence of corporate income tax in South Africa |
| title_full_unstemmed | Exploring the potential incidence of corporate income tax in South Africa |
| title_short | Exploring the potential incidence of corporate income tax in South Africa |
| title_sort | exploring the potential incidence of corporate income tax in south africa |
| topic | Tax South Africa |
| url | http://hdl.handle.net/11427/43374 |
| work_keys_str_mv | AT dejongjesseraephumlani exploringthepotentialincidenceofcorporateincometaxinsouthafrica |