Exploring the potential incidence of corporate income tax in South Africa
| dc.contributor.advisor | Davids, Allan | |
| dc.contributor.author | De Jong, Jesse Rae Phumlani | |
| dc.date.accessioned | 2026-06-24T13:30:11Z | |
| dc.date.available | 2026-06-24T13:30:11Z | |
| dc.date.issued | 2026 | |
| dc.date.updated | 2026-06-24T13:26:11Z | |
| dc.description.abstract | The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the developing world. However, in recent years there has been an increasing amount of research being conducted, particularly from the developed world, that argues that a significant proportion of the burden of corporate income taxation is borne by labour. There is reason to believe that this is also the case in South Africa. I describe the equity outcomes for the South African tax system given passthrough of the corporate income tax onto labour. This suggests that if there is passthrough of the CIT onto labour, this would reduce the progressivity of South Africa's direct taxes. This suggests that the design and rate at which the corporate income tax is set must be considered through the lens of potential passthrough and that the corporate income tax may be reducing the degree to which South Africa's tax system is progressive and redistributive. | |
| dc.identifier.apacitation | De Jong, J. R. P. (2026). <i>Exploring the potential incidence of corporate income tax in South Africa</i>. (). University of Cape Town ,Faculty of Commerce ,School of Economics. Retrieved from http://hdl.handle.net/11427/43374 | en_ZA |
| dc.identifier.chicagocitation | De Jong, Jesse Rae Phumlani. <i>"Exploring the potential incidence of corporate income tax in South Africa."</i> ., University of Cape Town ,Faculty of Commerce ,School of Economics, 2026. http://hdl.handle.net/11427/43374 | en_ZA |
| dc.identifier.citation | De Jong, J.R.P. 2026. Exploring the potential incidence of corporate income tax in South Africa. . University of Cape Town ,Faculty of Commerce ,School of Economics. http://hdl.handle.net/11427/43374 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - De Jong, Jesse Rae Phumlani AB - The prevailing thinking amongst policymakers, researchers and the public has been that the burden of corporate income taxation has been borne by capital. As a result of this, there has been insufficient investigation into the passthrough mechanisms of corporate income taxation, particularly in the developing world. However, in recent years there has been an increasing amount of research being conducted, particularly from the developed world, that argues that a significant proportion of the burden of corporate income taxation is borne by labour. There is reason to believe that this is also the case in South Africa. I describe the equity outcomes for the South African tax system given passthrough of the corporate income tax onto labour. This suggests that if there is passthrough of the CIT onto labour, this would reduce the progressivity of South Africa's direct taxes. This suggests that the design and rate at which the corporate income tax is set must be considered through the lens of potential passthrough and that the corporate income tax may be reducing the degree to which South Africa's tax system is progressive and redistributive. DA - 2026 DB - OpenUCT DP - University of Cape Town KW - Tax KW - South Africa LK - https://open.uct.ac.za PB - University of Cape Town PY - 2026 T1 - Exploring the potential incidence of corporate income tax in South Africa TI - Exploring the potential incidence of corporate income tax in South Africa UR - http://hdl.handle.net/11427/43374 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/43374 | |
| dc.identifier.vancouvercitation | De Jong JRP. Exploring the potential incidence of corporate income tax in South Africa. []. University of Cape Town ,Faculty of Commerce ,School of Economics, 2026 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/43374 | en_ZA |
| dc.language.iso | en | |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | School of Economics | |
| dc.publisher.faculty | Faculty of Commerce | |
| dc.publisher.institution | University of Cape Town | |
| dc.subject | Tax | |
| dc.subject | South Africa | |
| dc.title | Exploring the potential incidence of corporate income tax in South Africa | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | MCom |