{"query_echo":{"q":"","filters":{"analysis_type":["gender and age sensitivity analysis"]},"warnings":[{"code":"facet_value_not_in_vocabulary","message":"Value 'gender and age sensitivity analysis' for facet 'analysis_type' is not in the controlled vocabulary."}]},"total":{"value":1,"relation":"eq"},"page":1,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?analysis_type=gender+and+age+sensitivity+analysis","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"iejza-000251","url":"https://climateinsightsdirectory.org/document/iejza-000251","title":"Mitigating the impact of the VAT increase: can zero-­‐rating help?","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"report","language":"en","date_published":"2018-08","source_url":"https://iej.org.za/wp-content/uploads/2019/05/Mitigating-the-impact-of-VAT-increase-by-extending-zero-rating-IEJ-report-09-08-18.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","analysis_type"],"summary":{"text":"The report analyzes the regressive nature of the 2018 VAT increase in South Africa, which reduced disposable income for poor households. It evaluates existing zero-rating as generally effective and proposes 23 new categories for zero-rating—including baby food, school uniforms, and public medical services—to support vulnerable groups, particularly female-headed households. The report estimates that while expanding zero-rating would cost R17bn in revenue, a 25% luxury VAT rate on high-end goods could recover approximately R9.6bn of that loss.","ai_generated":true,"unit":"iejza-000251#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The April 2018 increase in Value Added Tax (VAT) from 14% to 15% reduced the disposable income of all South Africans and made the tax mix more regressive, particularly when combined with rising fuel prices.","ai_generated":true,"unit":"iejza-000251#insight-1","date_modified":"2026-10-23"},{"text":"Existing VAT zero-rating is generally an effective pro-poor measure; for approximately two-thirds of zero-rated items, the poorest 70% of the population receive more than 70% of the financial benefits.","ai_generated":true,"unit":"iejza-000251#insight-2","date_modified":"2026-10-23"},{"text":"The report identifies 23 categories of goods and services as ideal candidates for additional zero-rating to support poor households and socio-economic rights. These include baby food, infants' and children's clothing (including school uniforms), sanitary towels, tampons, and medical services in public institutions.","ai_generated":true,"unit":"iejza-000251#insight-3","date_modified":"2026-10-23"},{"text":"Expanding zero-rating would provide significant benefits to vulnerable demographic groups, specifically female-headed households, youth, and pensioners. Between 50% and 60% of the proposed items benefit poor women more than the rest of the population.","ai_generated":true,"unit":"iejza-000251#insight-4","date_modified":"2026-10-23"},{"text":"Under a 'general test' (covering the lowest seven deciles), the total benefits of zero-rating the 23 proposed categories (R10.5bn) outweigh the costs of revenue lost to the top three deciles (R6.5bn), resulting in a benefit-cost ratio of 1.61.","ai_generated":true,"unit":"iejza-000251#insight-5","date_modified":"2026-10-23"},{"text":"Implementing a 25% luxury VAT rate on items predominantly consumed by the wealthiest (decile 10), such as high-end vehicles, aircraft, and luxury hotel stays, could generate approximately R9.6bn in additional revenue.","ai_generated":true,"unit":"iejza-000251#insight-6","date_modified":"2026-10-23"}],"climate_tags":["fiscal policy","poverty reduction"],"geography_discussed":[],"frame_perspective":[],"analysis_type":["distributional analysis","cost-benefit analysis","gender and age sensitivity analysis"]}]}