South Africa is known as one of the most unequal countries in the world; where for example, the top 10% of the population spent 7.9 times more than the bottom 40% in 2015 (Stats SA, 2020). Effective tax policies have been regarded as one of the possible solutions to reduce the income gaps between the rich and poor households in the country. In this session, three papers will be presented. The main goal of the session is to showcase some of the tax policies and their implications on fair tax collections that can finance social protection and improve transparency and firms’ competitiveness in South Africa.
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