To zero-rate, or not to zero-rate: why the VAT debate is more complex than it appears

To zero-rate, or not to zero-rate: why the VAT debate is more complex than it appears
The one percentage point increase in South Africa’s Value Added Tax (VAT) rate, which was implemented in April this year, has raised important questions about how the tax system can and should address …
To zero-rate, or not to zero-rate: why the VAT debate is more complex than it appears