An analysis of South Africa's value added tax [electronic resource] / Delfin S. Go [and others].

"In this paper, the authors describe South Africa's value added tax (VAT), showing that (1) the VAT is mildly regressive, and (2) it is an effective source of government revenue, compared with other tax instruments in South Africa. They evaluate the VAT in the context of other distortions...

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Online Access: Full Text (via Open Knowledge Repository)
Main Author: Go, Delfin S.
Format: Electronic eBook
Language:English
Published: [Washington, D.C.] : World Bank, Africa Region, Office of the Chief Economist, [2005]
Series:Policy research working papers ; 3671.
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Call Number: HG3881.5.W57 P63 no.3671
HG3881.5.W57 P63 no.3671 Available