1994 Katz Tax Commission failed to report on the appropriateness of the tax regime.

Incorrectly found “that economic stability cannot be promoted by attempts to shift the tax burden predominantly onto any single dimension of economic activity” sec 1.5.4 (h) the Katz Interim Report page 10.

Also in sec 2.4.3 (3rd Interim Report of the Katz Commission): “It is not in the tax system that the remedy for poverty is to be found.

Leon Louw

Yet it is only common sense that you get less of what you tax and more of what you subsidise, or tax negatively.

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