Governments often include equity considerations when determining rates for value added taxes (VAT). This paper explores the implication of current and proposed tax exemptions in South Africa from the perspective of their impact on the expenditures of the poor and on the calorie and protein...

The need for safety nets in Sub-Saharan Africa is vast. In addition to being the world's poorest region, Sub-Saharan Africa is also one of the most unequal. In this context, redistribution must be seen as a legitimate way to fight poverty and ensure shared prosperity - and all the more so in...