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Articles on Value added tax

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Angolan President João Lourenço. EFE-EPAAlexei Druzhinin/Sputnik

Angolans feel let down two years into new presidency

The euphoria that accompanied João Lourenço’s new presidency has ebbed away amid the stark realities of a profoundly dysfunctional political economy.
The poor and the middle class will be the hardest hit if the South African government increases the value-added tax. Shutterstock

South Africa needs to raise taxes: why a VAT increase would be a bad idea

The South African government should weigh its decision carefully whether to increase value added tax (VAT) as indirect taxes fall most heavily on the poor and the middle class.
History tells us it’s better for countries to get their GST right to start with, rather than try to broaden the base later. Natalie Boog/AAP

What can other countries teach us about GST reform?

Value added tax (VAT), virtually non-existent before 1960, has been the predominant form of consumption tax since the mid-1980s. Given that more than 160 countries now have a VAT, it is hardly surprising…

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