The impact of medical deductions and medical credits on income inequality is a subject of discussion in South Africa, as well as in many other countries, raising critical questions about the fairness of the medical tax system and the impact on...
The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health insurance.This raises critical questions about the impact on affordability for the poor as well as...
Recent evidence from developing countries shows that the bottom of the income distribution pays more taxes relative to their income than the top 1%, highlighting a lack of tax progressivity in these societies. Current measures of tax progressivity...
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