1 WOMEN AND TAX IN SOUTH AFRICAi

نویسنده

  • Terence Smith
چکیده

Most analyses of government budgets and their differential impacts on women and men tend to focus on the expenditure side of the budget, with very little attention being given to the revenue side. It is usually assumed that government expenditure has a greater direct impact than revenue in addressing issues such as poverty and inequality. However, the revenue side of the budget, and specifically taxation policy, can also have direct redistributive effects, through impacts on disposable income, which can either benefit or disadvantage certain sectors in society, such as women and the poor.

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1 Women and Tax in South Africa

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تاریخ انتشار 2001