Indirect Taxation and Gender Equity: Evidence from South Africa
利用南非2000年收支调查数据，研究间接税对不同性别类型家庭的负担差异，发现对基本食品和燃料免税可保护女性户主家庭，而对烟酒和私人交通燃料征税则更多影响男性户主家庭。
This study adds to the growing literature on the distributional effects of indirect or consumption taxes in developing countries by exploring whether these taxes have differential gender outcomes. Using data from Statistics South Africa's 2000 Income and Expenditure Survey, the study investigates differences in tax incidence between “female-type” and “male-type” households, classified according to their demographic and economic attributes. The results suggest that zero-rating a well-targeted selection of basic foodstuffs and fuel for household use is important in protecting female-type households, especially those in the lowest quintiles and with children, from bearing an otherwise disproportionate share of the tax burden. In contrast, high taxes on alcohol, tobacco, and fuel for private transport result in a larger incidence on male-type households. The study also suggests ways in which the indirect tax structure could be refined to further reduce the large gender (and income) inequities that exist in South Africa.