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This paper applies the Commitment to Equity (CEQ) Assessment Framework to the 2014/15 Living Conditions Survey for South Africa to analyse the progressivity of the main tax and social spending programs and quantify their impact on poverty and inequality. The tax and social spending system is progressive - the burden of taxes falls on the richest in South Africa and social spending results in sizable increases in the incomes of the poor. Reductions in poverty and inequality are the largest achieved in the emerging market countries that have so far been included in the CEQ.

pdf : 1.37 MB
author(s) :
Maya GOLDMAN
Ingrid WOOLARD
Jon JELLEMA
coordinator :
collection :
Research Papers
issn :
2492 - 2846
pages :
76
number :
198
available also in : en
1.37 MB (pdf)
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