Fiscal incidence of social spending in South Africa , 2006

  title={Fiscal incidence of social spending in South Africa , 2006},
  author={Servaas van der Berg},
  • Servaas van der Berg
  • Published 2009
" should be emphasized that the impression of preciseness left by the (fiscal incidence) studies surveyed here is definitely questionable; the estimates obtained in these studies are at best approximations. In any study, the overall effective tax rate or the effective tax rates of those income classes that, from a political point of view, deserve more attention – the wealthy and the poor – can be changed considerably by altering the shifting assumptions or by using different consumption… CONTINUE READING