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intitle:
The document title intitle:"climate education"
ispublisher:
The publishing organization ispublisher:CAPE
insummary:
Summary and key findings insummary:"conflict of interest"
hasconcept:
Climate tags, frame/perspective and analysis type hasconcept:"Climate Justice"
geography:
Regions the document covers or discusses geography:Canada
doctype:
Document type doctype:report
lang:
Document language, as an ISO code lang:fr
cidid:
One record, by its directory id cidid:iisd-000297
Analysis TypeGender and age sensitivity analysis
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  • 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

    This summary is written by a language model reading the source document. It is not the publisher's words and is not a substitute for the original.

    Themes: fiscal policypoverty reduction
    Institute for Economic Justice

    Document type: Report

    Regions: South Africa
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