tax base

  • Documentation from a series of community consultations on the proposed national health insurance system (NHI).
  • The government’s green paper on the NHI which is now available for public comment. It spells out plans for free healthcare for all citizens and permanent residents .

  • ­Submission to National Treasury on its proposal for the first phase of the conversion of medical deductions to medical tax credits, callng for an extension of the subsidisation of medical scheme contributions beyond personal income tax payers.
  • Reseach note which investigates the ANC proposal of funding the additional expenditure required for a national health insurance (NHI) system with an with an earmarked tax rather than using general taxation. Also discusses implications of the increase in personal tax.
  • Policy brief dealing with the tax base in South Africa, based on annual tax statistics, which­ provide authoritative information on the taxes collected and the patterns by income level which can help with understanding how social security contributions for national health insurance (NHI) may­ be str