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Title The Women's Budget Series(2000 Issue): Women and Tax In South Africa
Call Number KP.II.SMI d
Author(s) Terence Smith
Subject(s) Gender Budget
Budget Implementation
Women and Tax
South Africa
Classification KP.II.
Series Title the women's budget series
GMD Text
Language English
Publisher Institute for Democracy in South Africa (IDASA)
Publishing Year 2000
Publishing Place Cape Town,
Collation 30 hlm.; 30 cm
Abstract/Notes 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. South Africa’s taxation policy has traditionally discriminated against women either directly, through formal discrimination on the basis of gender and marital status, or indirectly, through a heavy reliance on indirect taxes which impact disproportionately on the poor, the majority of whom are women. Since 1994, there have been a number of changes made to taxation policy which have reduced the burden of direct taxation on some poorer women. Formal discrimination on the basis of marital status and gender in income tax policy has been removed. In addition the amount of income tax lower income-earners (where women congregate) are required to pay has been reduced. However, despite such changes, there are still significant elements of discrimination against women in South Africa’s taxation policy, particularly with respect to certain indirect forms of taxation and the way in which tax deductions and allowances are structured.
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