Research Brief
Are credits or deductions better in public health spending?
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...
Working Paper
A reform option for pension fund contribution as tax expenditure in South Africa
South Africa has a progressive broad-based personal income tax system with relatively few tax expenditures. The two most important are the medical contribution plus additional tax credits for medical expenses, and the deductions allowed for...
Working Paper
Shifting from deductions to credits
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...