Jansen, Ada; Stoltz, Elizabeth; Yu, Derek - Department of Economics, Fakulteit Ekonomiese en … - 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 uses vegetables as an … finds that differential treatment of the zero-rating of VAT on various categories of vegetables could be beneficial in terms …