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Tax progressivity
Research Brief
Are credits or deductions better in public health spending?: The impact on equality in South Africa

The impact of medical deductions and medical credits on income inequality is a subject of discussion in South Africa, as well as in many other countries, raising critical questions about the fairness of the medical tax system and the impact on afford...

Medical tax credit Medical expenses Tax deductions
Working Paper
Shifting from deductions to credits: Unpacking the distributional effects of medical expenditure considerations in South Africa

The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health insurance...

Medical tax credit Medical expenses Tax deductions
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