Monday, 13 June 2016

Namibia's Solidarity Tax

The Namibian Solidarity Tax
Almost every quarter that goes by in Namibia the issue of the country’s income inequality comeshome to haunt the government in one form or another. Whether it is the land issue and Affirmative Repositioning Movement last year, or the ‘Struggle kids’ now, Namibia’s  unfairdistribution of income undermines the peace and stability of the nation and the government wants to address the issue. Namibia has the world’s second worst distribution of income- yes based on the so-called Gini co-efficient which economists use to measure income inequality (zero for complete equality and 1 for complete inequality) we have the amongst highest in the worldwith a Gini co-efficient at 0.6.
In terms of inequality, the country at the very top of the world’s inequality ladder is South Africa,with a Gini co-efficient of 0.69 in 2011. This is of course no coincidence as both countries suffered under apartheid and worse still Namibia, wasa colony of apartheid South Africa. This apartheid/colonialism narrative has been the basis for explaining Namibia’s current situation. In part this is correct but it runs head long into some really uncomfortable facts. The firstfact is that South Africa despite a long period of rapid economic growth and enormous amounts of money spent on social spending over the last twenty years such as income support for the poor, RDPhousing, health and education expenditure has, much to the horror of the ANC government, actually witnessed a worsening of its distribution of income since the end of apartheid. In Namibia the two estimates that have been made of Gini co-efficients show precious little downward movement as well. The reason is straight forward –  despite the very rapid economic growth up to 2009, which is supposed to decrease inequality,  and the very large amounts spent on social programs in South Africa and Namibia the rich have gotten richer as fast as the government has increased subsidies to the poor and sowhile poverty may in part be alleviated income inequality is not effected. Poverty alleviation and income redistribution are not the same thing, they are related but almost invariably confused in public discussion.
The second really uncomfortable fact in terms of Namibia’s colonialism/apartheid narrative is the existence of Botswana. Botswana was never colonized – it was a British Protectorate and was so poor and miserable that the British did not even bother building a capital  choosingrather to administer it form Mafeking in South Africa until just before independence. Botswana had no apartheid, no colonialism and very few white settlersand yet its Gini co-efficient is not that much lower that of Namibia. Now that is a problem if you believe that the only cause of Namibia’s inequality of income is its historic legacy.
The country with one of the worst distributions of income in Asia is Papua New Guinea and what all these four countries have in common is mining. The existence of mining and petroleum puts huge amounts of wealth in the hands of mine owners and the government. The former is not inclined to lose its income and in the case of the latter, most governments are incapable of developing the fine and delicate sort of policies which really alleviate poverty effectively.
Namibia’s Minister of Finance MrCalleSchlettwein, last year suggested the implementation of a new Solidarity Tax. He has said he will raise some $600 million in extra taxes on upper income individuals. Given the personal company and withholding tax revenue of the country was $14 billion in 2013/14 this tax measure constitutes an increase of some 4% of tax burden.  While details are scarce the tax will presumably be implemented through the income tax system though some flat rate taxes on corporations are also expected. This is a good proposal, which I as an economist and one of its intended victims fully support, but the devil will be not in the detail but what the minister actually intends to do with the money.What would make the new tax more convincing to a skeptical public is the creation of a fund that would ring fence this money specifically for poverty alleviation measures. That way the public would know that existing poverty alleviation measures would continue and that this tax would actually be over and above what is already being implemented.
The best means of poverty alleviation is to give money directly to the mothers as the Brazilian ‘bolsafamilia’ fund. In order to receive money women must assure that their children are regularly inoculated against diseases and attend school so they get a monthly lump sum payment. No bureaucrats stand in between the government and the beneficiary. The money goes straight to the bank accounts of the mothers. It is enormously empowering to otherwise impoverished women and children. No system has as yet been so cost effective in alleviating the poverty of so many and redistributing income in a country also known for its inequality. Under former Brazilian President Luiz Inácio Lula da Silva poverty was decreased by approximately 30% in three years from 2003 -2006 in large part because of the program. It is widely acclaimed across the political spectrum as an excellent way of dealing with poverty and variants should be considered here in Namibia.
But in making this proposal for a Solidarity Tax Minister Schlettwein has violated one of the cardinal rules of tax policy. If you are going to hit people with a new taxes the first thing you are supposed to do, even before the tax, is to tell them all the good things you are going to do with their money. This decreases resistance to tax increases. Otherwise the taxpayer may think that, because all money is fungible, the new tax is merely a way of soaking the taxpayer to pay for the widening and unsustainable government budget deficit. Minister Schlettwein knows full well the adage that labor has legs and capital has wings and so he must finely balance tax increases in Namibia against the risk that capital will fly if he pushes tax solution too hard. But he is caught between a global economic system that creates inequality, a middle class that is myopic and hates the proposed tax, and a large and restive poor that will mean continual instability if the issue of inequality is ignored.There are no easy and painless solutions to this, most vexing of Namibia’s long term economic problems.

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