Template-Type: ReDIF-Paper 1.0 Title: The Impact of Taxes and Transfers on Poverty and Income Distribution in South Africa 2014/2015 Number: 148aae17-521b-428b-85de-bb36d0303114 Handle: RePEc:avg:wpaper:en11943 Publication-Status: Published in Research Papers Author-Name: Maya GOLDMAN Author-Name: Ingrid WOOLARD Author-Name: Jon JELLEMA Abstract: 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. Creation-Date: 2020-12-22 File-URL: https://www.afd.fr/sites/afd/files/2021-02-04-52-37/taxes-transfers-poverty-income-distribution-south-africa.pdf File-Format: Application/pdf Keywords: Afrique du Sud Classification-JEL: Q Length: 76