WOMEN AND TAX IN SOUTH AFRICAi
@inproceedings{Smith2001WOMENAT,
title={WOMEN AND TAX IN SOUTH AFRICAi},
author={Terence Smith},
year={2001}
}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…
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